The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: A test of three-way interaction

F.A. Gul, Y.M. Chia

Research output: Contribution to journalArticlepeer-review

Abstract

This study investigated the interaction effects of perceived environmental uncertainty (PEU), decentralization and management accounting systems (MAS) design on managerial performance. MAS design was defined in terms of perceived availability of two characteristics of information, which were scope and level of aggregation. The responses of 48 managers, drawn from a cross-section of Singapore companies, to a questionnaire survey were analysed by examining the regression equations for the three-way interaction model and the partial derivatives of the equations. The results indicated that decentralization and the availability of MAS information characteristics of broad scope and aggregation were associated with higher managerial performance under conditions of high PEU. Under conditions of low PEU, decentralization and the availability of MAS broad scope and aggregated information were associated with lower managerial performance.
Original languageEnglish
Pages (from-to)413-426
Number of pages14
JournalAccounting, Organizations and Society
Volume19
Issue number4-5
Publication statusPublished - 1 May 1994

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