THE DECISION-FACILITATING ROLE OF MANAGEMENT ACCOUNTING SYSTEMS ON MANAGERIAL PERFORMANCE: THE INFLUENCE OF LOCUS OF CONTROL AND TASK UNCERTAINTY
✍ Scribed by Vincent K. Chong; Ian R.C. Eggleton
- Publisher
- Elsevier Science
- Year
- 2003
- Tongue
- English
- Weight
- 199 KB
- Volume
- 20
- Category
- Article
- ISSN
- 0882-6110
No coin nor oath required. For personal study only.
✦ Synopsis
This study examines the three-way interaction between task uncertainty, locus of control and management accounting systems (MAS) affecting managerial performance. MAS was defined in terms of the extent to which managers use broad scope MAS information for managerial decisions. The results of this study support a three-way interaction between task uncertainty, locus of control and management accounting systems affecting managerial performance. Specifically, under low task uncertainty situations, the results reveal that the use of more broad scope MAS information by "internal" managers is detrimental to their performance, while the extent of use of broad scope MAS information has no effect on the performance level of the "external" managers. In addition, the results reveal that "internal" managers who make more use of broad scope MAS information for managerial