PERCEIVED ENVIRONMENTAL UNCERTAINTY, STRUCTURAL ORGANIZATIONAL, AND THE PERCEIVED USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEM

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PERCEIVED ENVIRONMENTAL UNCERTAINTY, STRUCTURAL ORGANIZATIONAL, AND THE PERCEIVED USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEM

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Title: PERCEIVED ENVIRONMENTAL UNCERTAINTY, STRUCTURAL ORGANIZATIONAL, AND THE PERCEIVED USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEM
Author: Oviantari, Intan
Abstract: This paper examines the effect of perceived environmental uncertainty, and organizational structure on Management Accounting System (MAS) design. MAS design was defined in therms of the perceived usefulness of several information characteristics which may be associated with an MAS. These characteristics were scope, timelines, level of aggregation, and information which assists integration (Chenhall & Morris, 1986).This study uses self-reported survey data from 30 West Java manufacturing business units. Results indicate perceived environmental uncertainty is related to Management Accounting System (MAS). The results also indicate that organizational structure is a significant positive relation of Management Accounting System (MAS) .
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/2821
Date: 2014-02-14


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A. Cover Prosiding.pdf 514.7Kb PDF View/Open
B. Back Cover, Editors, and Reviewers.pdf 63.33Kb PDF View/Open
C. Preface and Table of Conent.pdf 514.9Kb PDF View/Open
D. Keynote Prof ... AND DISTANCE LEARNING.pdf 1.832Mb PDF View/Open
E. Keynote Moha ... CE IN HIGHER EDUCATION.pdf 2.785Mb PDF View/Open
F. Keynote Dr ... ALIAN HIGHER EDUCATION.pdf 3.390Mb PDF View/Open
013. Intan Ovia ... ZATIONAL, AND THE PERC.pdf 951.1Kb PDF View/Open

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