This research constructed the structural relationships between competitive strategy, size of business unit, task environment, organizational structure, information asymmetry and the information characteristics of management accounting system (MAS). In addition, the structural model included the impact of MAS design, by way of job-relevant information, on managerial performance. There were two kinds of relationship, including the effects of intervening variables, 28 hypotheses were studied. This research collected empirical data of 107 middle-level managers who serviced in those manufacturing companies listed in Taiwan Stock Exchange Market, and used the method of path analysis to test the hypothesized intervening effects. The empirical evidence of this research revealed as follows: 1.Those business units that adopted differentiation strategy have faced relatively high variable task environment, and adopted cost leadership strategy have faced low variable task environment. 2.Those managers of big business units perceived usefulness of broad and aggregated MAS information would be higher than those of small business units. 3.Those managers of business units perceived relatively high usefulness of broad and aggregated MAS information would have high managerial performance than those who perceived low usefulness of broad and aggregated MAS information. 4.Those managers of business units perceived relatively high usefulness of broad and aggregated MAS information would have more job-relevant information than those who perceived low usefulness of broad and aggregated MAS information. 5.Not anticipated effects this research hypothesized, the data revealed those business units that adopted differentiation strategy had low degree of decentralization, and adopted cost leadership strategy had relatively high degree of decentralization. 6.Not anticipated effects this research hypothesized, the data approved the indirect effects of decentralization on strategy type and broad and aggregated MAS information, but those business units which adopted differentiation strategy had relatively low degree of decentralization would perceived high usefulness of broad and aggregated MAS information. 7.The empirical results verified the indirect effects of job-relevant information on broad and aggregated MAS information and managerial performance.

The main purpose of this study is to examine the perceived decision-relevant information (PDRI) as an intervening variable between two kinds of management accounting systems - broad scope and aggregation (broad scope MAS/aggregation MAS) and managerial performance. This study also examines the impact of strategy types (differentiation and low cost strategies) on the relationships between broad scope MAS/aggregation MAS and PDRI, and between PDRI and managerial performance. For testing the 18 hypotheses, this study mainly employs the path analysis, and adopts a questionnaire survey sampling from plant managers and their subordinate in Taiwan¡¦s electronic companies listed in Taiwan Stock Exchange Market. Deriving from the 112 effective matched responses, the study reveals the following results: 1. Both the relationships between broad scope MAS and managerial performance, and between aggregation MAS and managerial performance are positive. 2. There is a full mediating effect of PDRI between broad scope MAS and managerial performance. In which, the relationship between broad scope MAS and PDRI is positive, and the relationship between PDRI and managerial performance is also positive. 3. There is a partial mediating effect of PDRI between aggregation MAS and managerial performance. In which, the relationships between aggregation MAS and PDRI, and PDRI and managerial performance are positive. 4. When companies tend to adopt a differentiation strategy, there is a full mediating effect of PDRI between broad scope MAS and managerial performance. In which, the relationship between broad scope MAS and PDRI is positive, and the relationship between PDRI and managerial performance is also positive. Besides, when companies tend to adopt a differentiation strategy, the full mediating effect is more pronounced than that of the overall sample companies. 5. When companies tend to adopt a low cost strategy, there is not a mediating effect of PDRI between broad scope MAS and managerial performance. In which, there isn¡¦t a relationship between broad scope MAS and PDRI, but, the relationship between PDRI and managerial performance is still positive. 6. Comparing with the low cost strategy, when companies tend to adopt a differentiation strategy, under the broad scope MAS as antecedent variable, the positive relationship between broad scope MAS and PDRI is stronger, but, the positive relationship between PDRI and managerial performance is not stronger. 7. When companies tend to adopt a differentiation strategy, there is a full mediating effect of PDRI between aggregation MAS and managerial performance. In which, the relationship between aggregation MAS and PDRI is positive, and the relationship between PDRI and managerial performance is also positive. 8. When companies tend to adopt a low cost strategy, there is also a full mediating effect of PDRI between aggregation MAS and managerial performance. In which, the relationship between aggregation MAS and PDRI is positive, and the relationship between PDRI and managerial performance is also positive. 9. Comparing with the low cost strategy, when companies tend to adopt a differentiation strategy, under the aggregation MAS as antecedent variable, the positive relationship between aggregation MAS and PDRI is not stronger, and the positive relationship between PDRI and managerial performance is not stronger either. 10. Strategy type is not associated with two kinds of MAS. That is, no matter differentiation strategy or low cost strategy that company tends to adopt, both strategies can not impact the level of using broad scope MAS or aggregation MAS by managers. From above results, this study provides important management implications, and presents contributions for academy in researches and suggestions for business in practice. Finally, the research limitations and possibly future researches are presented.