The Effects of Management Accounting Systems and Environmental Uncertainty on Small Business Managers' Performance

Ferdinand A. Gul

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Accounting and Organizational Management Accounting Theory and Financial Reporting Financial Literacy and Behavior

Abstract

This study examines the interacting effects of management accounting systems (MAS) and perceived environmental uncertainty on small business managers' perceptions of their performance. Results obtained from using a multiple regression and partial derivative analyses of responses to questionnaires distributed to a sample of 42 managers/owners of light engineering manufacturing firms in Australia, confirmed the hypothesis that the effects of MAS on performance were dependent on environmental uncertainty. Under high levels of uncertainty, sophisticated MAS had a positive effect on performance but under low levels it had a negative effect.

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References

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2007Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms 2005An empirical study of performance measurement in manufacturing firms 1996Management accounting systems, task uncertainty and managerial performance: A research note 2005Linking environmental uncertainty to non-financial performance measures and performance: a research note 2009Determinants and consequences of internal control in firms: a contingency theory based analysis

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