PERCEIVED ENVIRONMENTAL UNCERTAINTY, STRUCTURAL ORGANIZATIONAL, AND THE PERCEIVED USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEM
E. Keynote Mohamed Salleh Mohamed Yasin_AN OVERVIEW OF QUALITY ASSURANCE IN HIGHER EDUCATION.pdf (2.785Mb)
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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) .