L. Mia et Rh. Chenhall, THE USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS, FUNCTIONAL-DIFFERENTIATION AND MANAGERIAL EFFECTIVENESS, Accounting, organizations and society, 19(1), 1994, pp. 1-13
This study examines the role of broad scope information, made availabl
e by management accounting systems (MAS) in enhancing managerial perfo
rmance. It is proposed that differentiation of activities into areas s
uch as marketing and production is an organizational response to manag
e uncertainty. The paper argues that such differentiation of activitie
s moderates the association between the extent to which managers use b
road scope MAS information and performance. A study of 75 managers ind
icated that the association between the extent of use of broad scope M
AS information and performance was stronger for managers of marketing
than production activities.