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The Impact of departmental interdependencies and management accounting system use on subunit performance
Örebro University, Department of Business, Economics, Statistics and Informatics. (CEROC)
2005 (English)In: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 14, no 2, 297-327 p.Article in journal (Refereed) Published
Abstract [en]

This study examines the effect of departmental interdependencies and the use of management accounting information for decision-making on subunit performance. It is proposed that higher levels of departmental interdependence are associated with (i) the use of greater amounts of MAS information during task execution and (ii) a greater frequencyof MAS information use, which, in turn, are associated with higher subunit performance. The empirical analysis based on data collected from 132 production managers through a survey provides some support for the proposition of an indirect effect of interdependenceon subunit performance, acting through a use of greater amounts of MAS information for decision-making, but not for the proposition of an indirect effect actingthrough a more frequent use of MAS information. Furthermore, additional analyses indicate that the impact of the use of greater amounts of MAS information on subunitperformance is substantially more positive for departments experiencing higher levels of interdependence compared with those experiencing lower levels.

Place, publisher, year, edition, pages
Routledge , 2005. Vol. 14, no 2, 297-327 p.
Keyword [en]
Management accounting system use, contingency fit, departmental interdependence, equifinality, management control systems, manufacturing departments
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:oru:diva-11216DOI: 10.1080/09638180500043485OAI: oai:DiVA.org:oru-11216DiVA: diva2:201506
Available from: 2009-02-18 Created: 2009-02-18 Last updated: 2012-02-14Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf