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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Main Authors: Gul, Ferdinand A., Glen, William, Huang, Allan Ruguang
Format: Article
Language:English
Published: Universiti Utara Malaysia 1992
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Online Access: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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Institution: Universiti Utara Malaysia
Language: English
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spelling 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
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF Commerce
spellingShingle 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
description 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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