Job-Relevant Information and its Role with Task Uncertainty and Management Accounting Systems on Managerial Performance

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Abstract

This paper examines the effect of job-relevant information on therelationship between management accounting systems (MAS) and taskuncertainty affecting managerial performance. Data are obtained via surveyquestionnaire of a sample of 131 senior managers from manufacturing firmsin Australia. The study finds a statistically significant three-way interactionbetween the extent of use of broad scope MAS information, job-relevantinformation and task uncertainty affecting managerial performance. Morespecifically, the results suggest that under low task uncertainty situations,the use of more broad scope MAS information, regardless of job-relevantinformation, would potentially result in information overload, which isdetrimental to managerial performance. On the other hand, the resultssuggest that under high task uncertainty situations, the use of more broadscope MAS information and high use of job-relevant information fordecision-making leads to improved managerial performance.
Original languageEnglish
Pages (from-to)1-22
JournalPacific Accounting Review
Volume16
Issue number2
Publication statusPublished - 2004

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