THE EFFECTS OF MANAGEMENT ACCOUNTING SYSTEMS, PERCEIVED ENVIRONMENTALUNCERTAINTY AND DECENTRALIZATION ON MANAGERIAL PERFORMANCE - A TEST OF 3-WAY INTERACTION
Fa. Gul et Ym. Chia, THE EFFECTS OF MANAGEMENT ACCOUNTING SYSTEMS, PERCEIVED ENVIRONMENTALUNCERTAINTY AND DECENTRALIZATION ON MANAGERIAL PERFORMANCE - A TEST OF 3-WAY INTERACTION, Accounting, organizations and society, 19(4-5), 1994, pp. 413-426
This study investigated the interaction effects of perceived environme
ntal uncertainty (PEU), decentralization and management accounting sys
tems (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 manag
ers, drawn from a cross-section of Singapore companies, to a questionn
aire survey were analysed by examining the regression equations for th
e three-way interaction model and the partial derivatives of the equat
ions. The results indicated that decentralization and the availability
of MAS information characteristics of broad scope and aggregation wer
e associated with higher managerial performance under conditions of hi
gh PEU. Under conditions of low PEU, decentralization and the availabi
lity of MAS broad scope and aggregated information were associated wit
h lower managerial performance.