PERCEIVED ENVIRONMENTAL UNCERTAINTY, STRUCTURAL ORGANIZATIONAL, AND THE PERCEIVED USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEM
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Date
2014-02-14
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Widyatama International Seminar
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) .
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Keywords
perceived environmental uncertainty, organizational structure, Management Accounting System (MAS), broadscope, timelines, aggregation and integration