The effects of computer usage, environmental uncertainty and management accounting systems on small business performance
Using a sample of SME managers/owners as subjects, this study examined the moderating effects of perceived environmental uncertainly (PEU) and computer usage on the management accounting system (MAS) or performance relationship. Performance in this study was measured using the compound growth rate o...
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Universiti Utara Malaysia
1992
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my.uum.repo.9172015-06-28T02:38:23Z http://repo.uum.edu.my/917/ The effects of computer usage, environmental uncertainty and management accounting systems on small business performance Gul, Ferdinand A. Glen, William Huang, Allan Ruguang HF Commerce Using a sample of SME managers/owners as subjects, this study examined the moderating effects of perceived environmental uncertainly (PEU) and computer usage on the management accounting system (MAS) or performance relationship. Performance in this study was measured using the compound growth rate of market value of the firm (GMV) and growth rate of fixed assets (GFA). SME was defined as companies with between 10 to 100 employees. Results using multiple regression analyses and partial derivatives of the regression equations showed that PEU moderated the effects of MAS on performance with MAS having having a positive effect on performance under high levels of PEU. Universiti Utara Malaysia 1992 Article PeerReviewed application/pdf en http://repo.uum.edu.my/917/1/Ferdinand_A._Gul.pdf Gul, Ferdinand A. and Glen, William and Huang, Allan Ruguang (1992) The effects of computer usage, environmental uncertainty and management accounting systems on small business performance. Malaysian Management Journal, 1 (1). pp. 35-45. ISSN 0128-6226 http://mmj.uum.edu.my |
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HF Commerce Gul, Ferdinand A. Glen, William Huang, Allan Ruguang The effects of computer usage, environmental uncertainty and management accounting systems on small business performance |
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Using a sample of SME managers/owners as subjects, this study examined the moderating effects of perceived environmental uncertainly (PEU) and computer usage on the management accounting system (MAS) or performance relationship. Performance in this study was measured using the compound growth rate of market value of the firm (GMV) and growth rate of fixed assets (GFA). SME was defined as companies with between 10 to 100 employees. Results using multiple regression analyses and partial derivatives of the regression equations showed that PEU moderated the effects of MAS on performance with MAS having having a positive effect on performance under high levels of PEU. |
format |
Article |
author |
Gul, Ferdinand A. Glen, William Huang, Allan Ruguang |
author_facet |
Gul, Ferdinand A. Glen, William Huang, Allan Ruguang |
author_sort |
Gul, Ferdinand A. |
title |
The effects of computer usage, environmental uncertainty and management accounting systems on small business performance |
title_short |
The effects of computer usage, environmental uncertainty and management accounting systems on small business performance |
title_full |
The effects of computer usage, environmental uncertainty and management accounting systems on small business performance |
title_fullStr |
The effects of computer usage, environmental uncertainty and management accounting systems on small business performance |
title_full_unstemmed |
The effects of computer usage, environmental uncertainty and management accounting systems on small business performance |
title_sort |
effects of computer usage, environmental uncertainty and management accounting systems on small business performance |
publisher |
Universiti Utara Malaysia |
publishDate |
1992 |
url |
http://repo.uum.edu.my/917/1/Ferdinand_A._Gul.pdf http://repo.uum.edu.my/917/ http://mmj.uum.edu.my |
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1644277890932539392 |