This study examines the three-way interactive effects of organizational commitment¡B perceived environmental uncertainty and the perceived usefulness of the use of management accounting systems (MAS) information on the relationship of managerial performance. In addition, this research supplements the conclusion of Gul(1991), that is, the prospect of perceived environmental uncertainty can moderate the effect of the usefulness of MAS information leading to improved managerial performance was under the premise of managers with high organizational commitment. Our conclusion could also be regarded as the extension of the research of Mia and Chenhall (1994). The results indicate that aggregation characteristic of MAS information is the key characteristic of the interactive effects. The responses of 138 managers, drawn from manufacturing departments of Taiwanese public companies, to a questionnaire survey were analyzed by examining the regression equations for the three-way interaction model.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0729108-170104 |
| Date | 29 July 2008 |
| Creators | Chuang, Yao-kai |
| Contributors | Chin-Shun Wu, Feng-Yu Ni, Bin-Chen Chiou, Dao-Song Wu, Sin-Song Liao, Dao-Song Wu, Sin-Lang Liao |
| 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-0729108-170104 |
| Rights | not_available, Copyright information available at source archive |
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