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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Date
2013-05-30
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The 6th International Conference of The Asian Academy of Applied Business Bandung, Indonesia, Universitas Padjadjaran dan Universiti Malaysia Sabah
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.
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Keywords
knowledge of accounting function, perception of environmental uncertainty, Managerial performance