Exploring the Interrelationship Among Management Accounting Systems, Decentralization, and Organizational Performance

Elsa Pedroso () and Carlos Gomes
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Elsa Pedroso: University of Coimbra, CeBER, Faculty of Economics

A chapter in State of the Art in Partial Least Squares Structural Equation Modeling (PLS-SEM), 2023, pp 345-352 from Springer

Abstract: Abstract The purpose of this chapter is to explore the moderating effect of decentralization on the relationship between management accounting systems and organizational performance. An online survey was used to inquire CFOs of Portuguese SMEs, and data were analyzed through SmartPLS. The results indicate that decentralization moderates the relationship between MAS and organizational performance. This chapter contributes to a better knowledge of the factors that can enhance MAS effectiveness and its influence on the performance of SMEs.

Keywords: Management accounting systems; Decentralization; Organizational performance; PLS-SEM; Moderation (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-031-34589-0_28

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DOI: 10.1007/978-3-031-34589-0_28

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