Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems

Vincent K. Chong · Kar Ming Chong

314 citations0/0 files storedAccounting and Business Research

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting and Organizational Management Accounting Theory and Financial Reporting Corporate Governance and Management

Abstract

This paper examines the role of management accounting systems (MAS) design on the relationship between: (1) strategic business unit (SBU) strategy and SBU performance and (2) perceived environmental uncertainty (PEU) on SBU performance. MAS design was defined in terms of the extent to which managers use broad scope MAS information for managerial decision making. The responses of 62 SBU managers, drawn from a cross-section of manufacturing companies in Western Australia, to a questionnaire survey were analysed by using a path analysis. The results suggest that SBU strategy and PEU are important antecedents of MAS design, and that broad scope MAS information is an important antecedent of SBU performance.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 314 citations exist upstream.

References

1951Coefficient Alpha and the Internal Structure of Tests 1980Competitive Strategy: Techniques for Analyzing Industries and Competitors 1969The social psychology of organizing 1978Organizational Strategy, Structure, and Process 1973Designing Complex Organizations 1972Characteristics of Organizational Environments and Perceived Environmental Uncertainty 1975A dynamic model of process and product innovation 1986Strategy and Structure:

Cited by

2007Management accounting and integrated information systems: A literature review 2007The interrelationship between management control mechanisms and strategy 2002Budget Goal Commitment and Informational Effects of Budget Participation on Performance: A Structural Equation Modeling Approach 2013Competitive strategies and firm performance: the mediating role of performance measurement 2004Total quality management, market competition and organizational performance 2007

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.