The relationship between management accounting system Components, task uncertainty, decentralization and performance of managers manufacturing company Bonab
Author(s):
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
The present study examines the relationship between management accounting system (MAS) haracteristics, task uncertainty (TU), decentralization (DEC) and performance of managers of manufacturing companies Bonab city. The aim of this study was to evaluate the efficacy and measures the effectiveness of Management Accounting System on performance management and factors affecting the management accounting system. The study sample into active production companies during the period 2016 Industrial Town Bonab form. The instrument was a questionnaire study to test the hypothesis of the Fisher exact test and regression analysis were used. The findings showed that a significant and positive relationship between management accounting system (MAS) and task uncertainty (TU) does not exist. Between decentralization (DEC) and performance management with management accounting system (MAS) significant positive relationship exists. Management accounting system (MAS) ineffective intervention on the ambiguity of the relationship between the task uncertainty (TU) and performance of managers.. However, the management accounting system (MAS) has the effect of intervention on the relationship between decentralization (DEC) and performance of managers.
Keywords:
Language:
Persian
Published:
Management accounting, Volume:11 Issue: 36, 2018
Pages:
15 to 30
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