This study examines the effect of strategy and task uncertainty on management accounting system (MAS) design. Mas design was defined in terms of the perceived usefulness of several information characteristics which may be associated with an MAS. We collected 87 respondents by surveying 500 middle managers of public owned companies in Taiwan, and used path analysis to test our hypotheses.
The findings indicated that¡G1. There is a significant positive relation between strategy and task uncertainty. Furthermore, task difficulty and task variability also have significant positive relations with strategy respectively. 2. Strategy and the perceived usefulness of broad scope MAS information have both positive direct and indirect relations through task uncertainty. Besides, through task variability, there is an indirect relation between strategy and the perceived usefulness of broad scope MAS information, but there isn¡¦t an indirect relation between strategy and the perceived usefulness of broad scope MAS information via task difficulty. 3. A direct relationship between strategy and the perceived usefulness of aggregated MAS information was not found.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0607102-161926 |
| Date | 07 June 2002 |
| Creators | Tseng, Ming-Chun |
| Contributors | Feng-yu Ni, Albert Wenben Lai, none |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0607102-161926 |
| Rights | unrestricted, Copyright information available at source archive |
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