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

Gul, Ferdinand A.; Chia, Yew

doi:10.1016/0361-3682(94)90005-1

Cited by 271 publications

(261 citation statements)

References 26 publications

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“…In line with expectations, firms operating in higher PEU obtain higher benefit from contemporary MAPs (strategic management accounting and contemporary performance measures) than those operating in lower PEU. This is in line with the findings from previous research of Chenhall & Morris (1986), Gul & Chia (1994), Chong & Chong (1997), Agbejule (2005), and Abdel-Kader & Luther Table 6 Results of Kruskal-Wallis One-way ANOVA (Industry) Values in cells of pairwise comparisons are absolute actual differences while the values in parenthesis are critical differences.…”

Section: Discussion Of the Findingssupporting

confidence: 89%

“…Many researchers examined the effect of PEU on the design of management accounting systems, and found that PEU has been associated with the usefulness of broad scope information. More specifically, additional information should be provided for managers facing high uncertainty in order to improve their decisions and firms' performance (Chenhall & Morris, 1986;Chong & Chong, 1997;Gordon & Narayanon, 1984;Gul & Chia, 1994). In other research, the moderator effect of PEU on the relationship between the use of management accounting system and managerial performance has been explored.…”

Section: Exogenous Factor: Perceived Environmental Uncertainty (Peu)mentioning

confidence: 99%

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Contingency Factors of Management Accounting Practices in Thailand: A Selection Approach

Nimtrakoon¹,

Tayles²

2010

AJAG

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This paper aims to investigate the certain types of management accounting practices (MAPs) that are appropriate to the specific characteristics of Thai companies. The study uses survey method to obtain 135 responses from accounting managers of both manufacturing and non-manufacturing industries listed on Stock Exchange of Thailand (SET). Perceived environmental uncertainty (PEU), competitive strategy, and size were found to have impact on MAPs. Firms operating in higher PEU obtain higher benefit from both contemporary and traditional MAPs. In line with expectations, firms pursuing prospector strategies perceive higher benefit from contemporary MAPs than those pursuing defender strategies. No relationship has been found between competitive strategy and traditional MAPs. Larger firms also obtain higher benefit from both contemporary and traditional MAPs than smaller firms. The findings confirm the premise that firms' characteristics reflected in exogenous, strategy, and endogenous variables have influence on the design of management accounting systems in organizations. In particular, prospector firms and those facing high levels of environmental uncertainty should consider increased use of contemporary MAPs. Academics and practitioners should note the continuing benefit perceived from traditional MAPs, a feature confirmed in many pieces of international research.

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Section: Discussion Of the Findingssupporting

confidence: 89%

Section: Exogenous Factor: Perceived Environmental Uncertainty (Peu)mentioning

confidence: 99%

Contingency Factors of Management Accounting Practices in Thailand: A Selection Approach

Nimtrakoon¹,

Tayles²

2010

AJAG

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“…The self-rating measure by Mahoney et al (1963Mahoney et al ( , 1965 which comprises a nine-item, seven-point Likert-scale was employed to evaluate managerial performance (see Appendix). 2 Consistent with prior accounting studies (e.g., Gul and Chia 1994;Lau et al 1995) in which this instrument was used, the overall performance rating was used as the score for the dependent variable in data analysis in this study. A multiple regression analysis was performed by regressing the overall performance rating on the other eight items.…”

Section: Managerial Performancementioning

confidence: 99%

Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing

2014

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This paper addresses the long-standing question of how budgetary participation (BP) affects budgetary outcomes. Information technology for enhanced communication (ITEC) and activity-based costing (ABC) are taken into consideration as moderators that might affect the relationship between BP and budgetary outcomes in manufacturing firms. Based on moderated and polynomial regression analyses, the study's findings indicate that the main effects of BP, ITEC and ABC on budgetary outcomes are not significant, and that while ABC significantly moderates the relationship between budgetary participation and budgetary slack, ITEC does not moderate this relationship. Results also indicate that both ITEC and ABC significantly moderate the relationship between budgetary participation and managerial performance. These findings suggest that the effect of budgetary participation on budgetary outcomes can be contingent on ITEC and ABC although their impact varies with the nature of budgetary outcomes.

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“…Although Simons (1995b: 122) highlighted that middle managers are "important in making interactive control processes work effectively" as they are "key nodes of the information networks that reveals senior management's concern", the interactive control systems do not imply managerial autonomy per se. In fact, interactive control systems and increased flexibility from dispersed decision rights are not antithetical but mutually compatible (Gul and Chia, 1994;. The attention is restrained to the activities of the top managers and acknowledges that interactive processes can be applied to all organizational levels although this view of an interactive use is not the focus of his analysis.…”

mentioning

confidence: 99%

Strategic Risk Management

Lam¹

2017

Implementing Enterprise Risk Management

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

Cited by 271 publications

References 26 publications

Contingency Factors of Management Accounting Practices in Thailand: A Selection Approach

Contingency Factors of Management Accounting Practices in Thailand: A Selection Approach

Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing

Strategic Risk Management

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