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.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0722103-072933 |
| Date | 22 July 2003 |
| Creators | Su, Jyh-Tay |
| Contributors | Zheng-Ren Qiu, Dsong-Chi Liu, Feng-Yu Ni, Szu-Lang Liao, Chin-Shun Wu |
| 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-0722103-072933 |
| Rights | unrestricted, Copyright information available at source archive |
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