Title: The effect of competitive strategy, task uncertainty and organisation structure on the usefulness and performance of management accounting system (MAS)

Authors: Dauw-Song Zhu, Yen-Pin Lin, Shaio-Yan Huang, Cheng-Tsung Lu

Addresses: Department of Business Administration, National Dong Hwa University, No.1, Sec. 2, Da Hsueh Rd., Shoufeng, Hualien 97401, Taiwan. ' Department of Business Administration, National Dong Hwa University, No.1, Sec. 2, Da Hsueh Rd., Shoufeng, Hualien 97401, Taiwan. ' Department of Accounting and Information Technology, National Chung Cheng University, 168 University Rd., Min-Hsiung, Chia-Yi 621, Taiwan. ' Department of Accounting, Providence University, 200 Chung Chi Rd., Taichung 43301, Taiwan

Abstract: The purpose of this study takes a view of the responsibility center to examine the effect of competitive strategy, organisational structure and task uncertainty on the usefulness of management accounting system (MAS) information and MAS performance. The research sample includes 138 production departments in Taiwan. The major findings of this study are: 1) There is a significant relation between competitive strategy and the usefulness of MAS information; besides, there is also a significant positive relationship between the usefulness of MAS information and MAS performance. 2) When manufacturing departments adopt differentiation strategy, they face higher task uncertainty that would takes shape of decentralisation organisation structure; moreover, there is also a positive relationship between decentralisation and the usefulness of MAS information.

Keywords: management accounting systems; competitive strategy; organisational structure; task uncertainty; Taiwan; decentralisation; accounting information.

DOI: 10.1504/IJBPM.2009.030954

International Journal of Business Performance Management, 2009 Vol.11 No.4, pp.336 - 363

Published online: 14 Jan 2010 *

Full-text access for editors Access for subscribers Purchase this article Comment on this article