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

-
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.

Popular posts from this blog

Healthcare Waste in the United States Healthcare System

-
How America will pay for healthcare is a subject on the mind of virtually every American today. As Congress determines who will pick up the tab for this important and growing expense, it is worthwhile to take a close look at the cost of healthcare itself. Are there areas where expenses can be cut without undermining the quality of care provided? How prevalent are misuse, overuse, and fraud? This paper tackles the tangled issue of healthcare waste and arrives at some interesting, and perhaps even surprising, conclusions: America’s healthcare system is, indeed, hemorrhaging billions of dollars, and the opportunities to slow the fiscal bleeding are substantial. To organize the evidence supporting claims for the magnitude of waste in the healthcare system,we first suggest a set of categories of waste. For each category, there is a simple definition, a brief description of the examples, and references that allow us to make a reasonable assessment of total annual waste for each category. Ca
Read more

A study of drinking water quality of PDAM

-
One of problems faced by community dealing with water services provided by the State-owned Water Company (PDAM) is inadequacy of the services in fulfilling household needs. Customers often complain because this limited volume of water they can use for daily activities, such the research found in a service quality analysis of drinking water provided by PDAM. The study on service quality may have its cornerstones on three main aspects: the quality, quantity, and continuity.  In case of drinking water quality at the observed location, one should relate it to the quality threshold under the Letter of Decree of the Minister of Health Affairs of the Republic of Indonesia, Kepmenkes RI, No.907/MENKES/SK/VII 2002, which has been applicable since July 28, 2002. In addition, there is also another technique of analysis to measure the water quality level by examining water debit, water pressure, and flow continuity. However, to deal with PDAM’s vision and mission, service quality analysis is lik
Read more

International Forestry LawReducing Emissions from Deforestation and Forest Degradation (REDD) and decentralized forest management

-
Authors: Irawan, S.; Tacconi, L The implementation of a mechanism for Reducing Emissions from Deforestation and Forest Degradation (REDD - plus) will be affected by governance conditions within host countries. The top eight countries, which are responsible for 70 percent of the world's total annual deforestation, have implemented certain forms of decentralization in public administration and forest management. This paper analyzes implications of decentralized forest management for the implementation of REDD. Three possible options for the involvement of local governments in the implementation of REDD are: 1) the central government decides on a national reference level and devolves the implementation to local governments; 2) the central government decides on a national reference level and seeks expressions of interest from local governments to implement REDD in their administrative areas; and 3) the central and local governments decide on a national reference level jointly and loc
Read more