Predicting change in management accounting and control system : an empirical emphasis on performance as an independent variable.

Predicting change in management accounting and control system : an empirical emphasis on performance as an independent variable.

This study investigates the association of change in management accounting and control systems (MACS) and organisational variables namely: organizational size, organizational capacity to learn, intensity of competition, decentralization and performance, with additional emphasis on the performance va...

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Bibliographic Details
Main Authors: Chng, Hwee Cheng., Lee, Wan Ling., Chew, Sharon Suet Loong.
Other Authors: Seaman, Alfred E.
Format: Final Year Project
Published: 2008
Subjects:
DRNTU::Business::Accounting
Online Access:http://hdl.handle.net/10356/11600
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Institution: Nanyang Technological University
Description
Summary:This study investigates the association of change in management accounting and control systems (MACS) and organisational variables namely: organizational size, organizational capacity to learn, intensity of competition, decentralization and performance, with additional emphasis on the performance variable. This association was tested on a sample of 316 departmental managers in 149 organizations.

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