Proceedings of the 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019)

The Mediating Role of Management Accounting Systems that Influence Management Style on Managerial Performance

Authors
Luk Luk Fuadah, Yuliani, Rika Henda Safitri
Corresponding Author
Luk Luk Fuadah
Available Online 23 May 2020.
DOI
https://doi.org/10.2991/aebmr.k.200520.001How to use a DOI?
Keywords
management style, managerial performance, management accounting systems
Abstract
The purpose of this study is to examine the mediating role of management accounting systems that influence management style on managerial performance in hospitals. The theory use in this study is the contingency theory. The population of the study is all managers or leaders in hospitals in Palembang both private and public hospitals. The respondent of this research is financial managers, human resources managers, operational managers, and chief financial officers. The result of this study indicates that the management style has a positive and significant effect on management accounting systems. This is also for management accounting systems that have a positive and significant effect on managerial performance. However, management style on managerial performance shows an insignificant result. It shows that the direct impact between management style and managerial performance is not related, but the indirect impacts are related. Management accounting systems have mediation role.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Cite this article

TY  - CONF
AU  - Luk Luk Fuadah
AU  - Yuliani
AU  - Rika Henda Safitri
PY  - 2020
DA  - 2020/05/23
TI  - The Mediating Role of Management Accounting Systems that Influence Management Style on Managerial Performance
BT  - Proceedings of the 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019)
PB  - Atlantis Press
SP  - 1
EP  - 4
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200520.001
DO  - https://doi.org/10.2991/aebmr.k.200520.001
ID  - Fuadah2020
ER  -