The Effect of Decentralization, Task Uncertainty, and Environment Uncertainty on the Managerial Performance: Management Accounting System Dimensions as a Mediation Variables

DOI

10.2991/icbmr-17.2017.2How to use a DOI?

Keywords

Contingency Theory, Decentralization, Task Uncertainty, Environment Uncertainty, Management Accounting System, Managerial Performance

Abstract

This study aims to empirically examine the effect of decentralization, task uncertainty and environment uncertainty on managerial performance with Management Accounting System (MAS) dimensions that consist of broad scope, timeliness, aggregation and integration as mediating variables. This study was conducted on a variety of business sectors in Yogyakarta, Indonesia. The respondents selected for this study were low, middle and top level managers of companies in various business sectors. The research sample consisted of 125 managers. The hypothesis in this study was tested with a regression-path analysis with an analytical method of the Partial Least Square following the pattern of the Structural Equation Modeling with WarpPLS application 5.0. The results of this study show that decentralization, task uncertainty and environment uncertainty have positive effects on managerial performance mediated by four MAS dimensions that consist of broad scope, timeliness, aggregation and integration. However, task uncertainty has a negative effect on the dimension of broad scope. In other words, the broad scope dimension cannot mediate the effect of task uncertainty on managerial performance.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Alfriadi Dwi Atmoko
AU  - Dody Hapsoro
PY  - 2017/11
DA  - 2017/11
TI  - The Effect of Decentralization, Task Uncertainty, and Environment Uncertainty on the Managerial Performance: Management Accounting System Dimensions as a Mediation Variables
BT  - Proceedings of the International Conference on Business and Management Research (ICBMR 2017)
PB  - Atlantis Press
SP  - 12
EP  - 26
SN  - 2352-5428
UR  - https://doi.org/10.2991/icbmr-17.2017.2
DO  - 10.2991/icbmr-17.2017.2
ID  - Atmoko2017/11
ER  -