The Impact of departmental interdependencies and management accounting system use on subunit performance

Jonas Gerdin

European Accounting Review, 2005, vol. 14, issue 2, 297-327

Abstract: This study examines the effect of departmental interdependencies and the use of management accounting information for decision-making on subunit performance. It is proposed that higher levels of departmental interdependence are associated with (i) the use of greater amounts of MAS information during task execution and (ii) a greater frequency of MAS information use, which, in turn, are associated with higher subunit performance. The empirical analysis based on data collected from 132 production managers through a survey provides some support for the proposition of an indirect effect of interdependence on subunit performance, acting through a use of greater amounts of MAS information for decision-making, but not for the proposition of an indirect effect acting through a more frequent use of MAS information. Furthermore, additional analyses indicate that the impact of the use of greater amounts of MAS information on subunit performance is substantially more positive for departments experiencing higher levels of interdependence compared with those experiencing lower levels.

Date: 2005
References: View complete reference list from CitEc
Citations: View citations in EconPapers (13)

Downloads: (external link)
http://www.tandfonline.com/doi/abs/10.1080/09638180500043485 (text/html)
Access to full text is restricted to subscribers.

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:taf:euract:v:14:y:2005:i:2:p:297-327

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/REAR20

DOI: 10.1080/09638180500043485

Access Statistics for this article

European Accounting Review is currently edited by Laurence van Lent

More articles in European Accounting Review from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().