Management Accounting Systems, Task Uncertainty and Managerial Performance: A Research Note

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Researcher: Vincent K. Chong (Cowan University)
Publisher: Accounting, Organizations and Society (1996)

This study examines the interactive effects of management accounting systems (MAS) design and task uncertainty on managerial performance. MAS design was defined in terms of the extent to which managers use broad scope MAS information; The responses of 42 managers, drawn from a cross-section of Australian manufacturing companies, to a questionnaire survey were analysed by using a multiple regression technique. The results showed that under a high task uncertainty situation, the extent of use of broad scope MAS information led to effective managerial decisions and hence to improved managerial performance. On the other hand, under low task uncertainty situations, the extent of use of broad scope MAS information led to information overload which was dysfunctional to managerial performance.

 Sistem Akuntansi Manajerial, Ketidakpastian Pajak, dan Kinerja Manajerial: Sebuah catatan penelitian

Penelitian-penelitian terdahulu oleh Gul (1991), Mia (1993), Mia & Chenhall (1994), dan Gul & Chia (1994) dilakukan dengan tujuan untuk mengetahui pengaruh variabel-variabel kontekstual terhadap desain dan kinerja sistem akuntansi manajemen (MAS). Jenis penelitian ini berusaha mendefinisikan desain MAS dalam batasan karakteristik informasi tertentu, seperti luas jangkauan (breadth of scope) dan ketepatan waktu (timeliness). Adapun hasil yang ditemukan oleh penelitian-penelitian tersebut ialah kecenderungan munculnya "kesesuaian" antara variabel-variabel kontekstual dan karakteristik informasi MAS untuk memperbaiki kinerja manajerial.

Hingga saat ini belum ada penelitian yang membahas tentang pengaruh ketidakpastian tugas (task uncertainties) terhadap batasan penggunaan informasi MAS "broad scope" dan kinerja manajerial pada tingkat makro. Penelitian kali ini berusaha mengamati secara eksplisit pengaruh moderasi ketidakpastian tugas terhadap batasan penggunaan informasi MAS "broad scope" dan kinerja manajerial. Penelitian ini menguji hipotesis dengan menggunakan data dari manajer perusahaan bidang manufaktur terkemuka. Pengumpulan data dilakukan secara survei.

Hasil yang diperoleh menunjukkan bahwa hipotesis yang menyatakan: jika ketidakpastian tugas semakin tinggi, maka akan terjadi hubungan yang lebih negatif antara batas penggunaan informasi MAS "broad scope" dan kinerja manajerial diterima.

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