Management Accounting Systems Change and Departmental Performance: The Influence of Managerial Information and Task Uncertainty

• Main Authors: Williams, John Joseph, Seaman, Alfred E.
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2002
• 主題: Accounting; Management Information Systems
• 在線閱讀: https://ink.library.smu.edu.sg/soa_research/674; http://dx.doi.org/10.1006/mare.2002.0199

Despite the proliferation of new management accounting techniques amidst pressures of organizational and global change, the issue of changes in firm-wide management accounting and control systems (MACSs) has largely been ignored in the research literature. This study explores the indirect effect of...