INTERACTION EFFECT OF BUDGETARY PARTICIPATION AND MANAGEMENT ACCOUNTING SYSTEM ON MANAGERIAL PERFORMANCE: EVIDENCE FROM INDONESIA

Mirna Indriani and Nadirsyah

Global Journal of Business Research, 2015, vol. 9, issue 1, 1-13

Abstract: This study examines the examine effect of interaction budgetary participaton(BP) and the characteristics of management accounting systems (MAS) including scope (BMAS), timeliness (TMAS), angregation (AMAS) and integration (IMAS) on managerial performance (MP). The study used a survey questionnaire and was sent to leaders of the Regional Work Unit in Banda Aceh. A moderate regression model is used to examined the interaction effect among BP, the characteristics of each MAS and MP. The results showed the interaction between BP and BMAS is negatively related to MP. The interaction between BP and IMAS is positively related to MP. This study shows an interaction between BP and TMAS; BP and AMAS on MP. We explore implications on the development of management accounting theory in that the control system developed at private organization can not be generalized entirely tp government organizations

Keywords: Budgetary Participation; Management Accounting Systems; and Managerial Performance (search for similar items in EconPapers)
JEL-codes: H6 H7 (search for similar items in EconPapers)
Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.theibfr2.com/RePEc/ibf/gjbres/gjbr-v9n1-2015/GJBR-V9N1-2015-1.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ibf:gjbres:v:9:y:2015:i:1:p:1-13

Access Statistics for this article

Global Journal of Business Research is currently edited by Terrance Jalbert

More articles in Global Journal of Business Research from The Institute for Business and Finance Research
Bibliographic data for series maintained by Mercedes Jalbert ( this e-mail address is bad, please contact ).