Journal article
The Effects of Management Accounting Systems and Environmental Uncertainty on Small Business Managers' Performance
Accounting and Business Research, Vol.22(85), pp.57-61
1991
Abstract
This study examines the interacting effects of management accounting systems (MAS) and perceived environmental uncertainty on small business managers' perceptions of their performance. Results obtained from using a multiple regression and partial derivative analyses of responses to questionnaires distributed to a sample of 42 managers/owners of light engineering manufacturing firms in Australia, confirmed the hypothesis that the effects of MAS on performance were dependent on environmental uncertainty. Under high levels of uncertainty, sophisticated MAS had a positive effect on performance but under low levels it had a negative effect.
Details
- Title
- The Effects of Management Accounting Systems and Environmental Uncertainty on Small Business Managers' Performance
- Authors
- Ferdinand A. Gul (Author) - Chinese University of Hong Kong
- Publication details
- Accounting and Business Research, Vol.22(85), pp.57-61
- Publisher
- Routledge
- DOI
- 10.1080/00014788.1991.9729418
- ISSN
- 2159-4260
- Organisation Unit
- School of Business and Creative Industries; University of the Sunshine Coast, Queensland
- Language
- English
- Record Identifier
- 99679187402621
- Output Type
- Journal article
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