SPAN OF CONTROL, TASK INTERDEPENDENCE AND USEFULNESS OF MAS INFORMATION IN NOT-FOR-PROFIT GOVERNMENT ORGANIZATIONS

Lokman Mia

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Accounting and Organizational Management Accounting Theory and Financial Reporting Decision Support System Applications

Abstract

This study examines the relationships between subunit supervisors' span of control, their perceived task interdependence, and their perceived usefulness of MAS (management accounting systems) information in not-for-profit government organizations. One hundred and forty-nine subunit supervisors/managers working in twenty-one public hospitals in New Zealand participated in the study. The study used structured questionnaires for data collection. The results suggest that supervisors' perceived task interdependence intervenes in the relationship between their span of control and their perceived usefulness of MA information for decision making. The types of MAS information considered were broad in scope, timely available, aggregated and integrated. A path analytic technique was applied to test the model used in the study.

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1969The social psychology of organizing 1973Designing Complex Organizations 1960Essentials of Psychological Testing 1976Determinants of Coordination Modes within Organizations 1970A Formal Theory of Differentiation in Organizations 1980The contingency theory of management accounting: Achievement and prognosis 1980The contingency theory of management accounting: achievement and prognosis 1983On trying to study accounting in the contexts in which it operates

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