The Effect of Management Accounting Systems and Interactive Budget Use on Job Performance.
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Published:
Feb 25, 2019
Keywords:
Management accounting systems, Interactive budget use, Job performance
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Abstract
The study proposed two hypothesis and results of Pearson correlation (two-tailed test) were computed, indicated that have positive and significantly interrelationship between the MAS information, interactive budget use and job performance. Hypothesis testing and result is the MAS information and interactive budget use have positve and significantly effect on the job performance. While management accounting systems provided relevant information and that support decision making in order day to day activities would be improve operation effectiveness and job performance. And then, interactive budget use in order is a guidance and performance evaluation function within management operational that’s employee job will be meeting of target and the end ancourage job performance.
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References
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Chia, Y. (1995), Decentralization, management accounting control (MACS) information characteristic and their interaction effects on managerial performance: a Singapore study. Journal of Business Finance and Accounting, 22(6): pp.811-830.
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Gul, F. A. and Chia, Y. M. (1994) the effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: a test of three-way interaction. Accounting, Organizations and Society, 19(4/5): pp.413-426.
Lau, C. M. and Tan, J. J. (1998). The impact of budget emphasis, participation and task difficulty on managerial performance: across-cultural study of the financial services sector. Management Accounting Research, 9: pp.163-183.
Mahoney, T. A., Jerdee, T. H. and Carrol, S. J. (1963). Development of Managerial Performance: a Research Approach. Cincinnati: South western Publishing.
Mahoney, T. A., Jerdee, T. H., and Carrol, S. J. (1965). The job of management. Industrial relation, pp. 97-110.
Mia, L. and Chenhall, R. H. (1994). The usefulness of management accounting systems, functional differentiation and managerial effectiveness. Accounting, Organizations and Society, 19(1): pp.1-13.
Soobarroyen, T. and Poorundersing, B. (2008), The effectiveness of management accounting systems: evidence from functional managers in a developing country. Managerial Auditing Journal, 23(2): pp.187-219.
Brownell, P. and Dunk, A. S. (1991). Task uncertainty and its interaction with budgetary participation and budget emphasis; some methodological issues and empirical investigation. Accounting, Organizations and Society, 8: pp.693-703.
Brownell, P. and Merchant, K. (1990). The budgetary and performance influences of product standardisation and manufacturing process automation. Journal of Accounting Research, 28(2): pp.388-397.
Chenhall, R. H. and Morris, D. (1986), The impact of structure, environment and interdependence on the perceived usefulness of management accounting systems. The Accounting Review, 61(1): pp.16-35.
Chia, Y. (1995), Decentralization, management accounting control (MACS) information characteristic and their interaction effects on managerial performance: a Singapore study. Journal of Business Finance and Accounting, 22(6): pp.811-830.
Chong, V. K. (2004). Job relevant information and its role with task uncertainty and management accounting systems on managerial performance. Pacific Accounting Review, 16(2): pp.1-22.
Dahlan, M., Auzair, S. Md., and Wan-Ibrahim, W. M. (2007). Tight budgetary control, business strategy, external environment and firm performance. Malaysian Accounting Review, 6(2): pp.81-97.
Dahlan, M. (2017). Moderating effect of usefulness management accounting system on the relationship between innovation and firm performance: evidence from Bandung District, West Java, Indonesia. International Journal of Applied Business and Economic Research, 15(25): pp.179-188.
Fisher, C. (1996). The impact of perceived environmental uncertainty and individual differences on management information requirements: a research note. Accounting, Organizations and Society, 21(4): pp.361-369.
Gul, F. A. and Chia, Y. M. (1994) the effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: a test of three-way interaction. Accounting, Organizations and Society, 19(4/5): pp.413-426.
Lau, C. M. and Tan, J. J. (1998). The impact of budget emphasis, participation and task difficulty on managerial performance: across-cultural study of the financial services sector. Management Accounting Research, 9: pp.163-183.
Mahoney, T. A., Jerdee, T. H. and Carrol, S. J. (1963). Development of Managerial Performance: a Research Approach. Cincinnati: South western Publishing.
Mahoney, T. A., Jerdee, T. H., and Carrol, S. J. (1965). The job of management. Industrial relation, pp. 97-110.
Mia, L. and Chenhall, R. H. (1994). The usefulness of management accounting systems, functional differentiation and managerial effectiveness. Accounting, Organizations and Society, 19(1): pp.1-13.
Soobarroyen, T. and Poorundersing, B. (2008), The effectiveness of management accounting systems: evidence from functional managers in a developing country. Managerial Auditing Journal, 23(2): pp.187-219.