THE MEDIATION EFFECT OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM ON THE RELATIONSHIP BETWEEN KNOWLEDGE OF ACCOUNTING FUNCTION, PERCEPTION OF ENVIRONMENTAL UNCERTAINTY AND MANAGERIAL PERFORMANCE

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THE MEDIATION EFFECT OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM ON THE RELATIONSHIP BETWEEN KNOWLEDGE OF ACCOUNTING FUNCTION, PERCEPTION OF ENVIRONMENTAL UNCERTAINTY AND MANAGERIAL PERFORMANCE

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Title: THE MEDIATION EFFECT OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM ON THE RELATIONSHIP BETWEEN KNOWLEDGE OF ACCOUNTING FUNCTION, PERCEPTION OF ENVIRONMENTAL UNCERTAINTY AND MANAGERIAL PERFORMANCE
Author: Christina, Veronica
Abstract: Previous studies on the relationship between knowledge of accounting and managerial performance found equivocal results. Similarly, previous studies on the relationship between perceived environmental uncertainty, and managerial performance are still found contradictions. Therefore, it might be necessary to explore a variable that can better explain the relationships between knowledge of the accounting function and perception of environmental uncertainty on managerial performance. This study investigated the mediation effect of management accounting information system on the relationship between knowledge of accounting function, perception environmental uncertainty, and managerial performance. A survey was conducted on 244 managers of manufacturing industries listed in Indonesia Stock Exchange. Data is analyzed using Structural Equation Modeling. The results revealed that management accounting information system mediates the relationship between knowledge of accounting function, and perception of environmental uncertainty on managerial performance.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/3542
Date: 2013-05-30


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