Control authority, business strategy, and the characteristics of management accounting information systems

Phenomenon of value to the information in Indonesia is that information is not used for making decision but for official concern.Using 195 response respondents from 430 managers of the manufacturing companies mostly from Jakarta, Indonesia, we analyse and test whether the formal, and informal struct...

Full description

Saved in:
Bibliographic Details
Main Authors: Ramli, Ishak, Iskandar, Denny
Format: Conference or Workshop Item
Language:English
Published: Elsevier Ltd. 2014
Subjects:
Online Access:http://repo.uum.edu.my/13403/1/54.pdf
http://repo.uum.edu.my/13403/
http://dx.doi.org/10.1016/j.sbspro.2014.11.092
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uum.repo.13403
record_format eprints
spelling my.uum.repo.134032016-04-18T06:12:05Z http://repo.uum.edu.my/13403/ Control authority, business strategy, and the characteristics of management accounting information systems Ramli, Ishak Iskandar, Denny HF5601 Accounting Phenomenon of value to the information in Indonesia is that information is not used for making decision but for official concern.Using 195 response respondents from 430 managers of the manufacturing companies mostly from Jakarta, Indonesia, we analyse and test whether the formal, and informal structures control authority and business strategy influence the characteristics of management accounting information system (MAIS). We found that the formal, informal authority and business strategy significantly and positively influence the characteristics of MAIS.The informal and business strategy have big effect on the MAIS for decision making, while the formal one has very much less effect.The business strategy has a very dominant influence on developing the MAIS.The Formal authority is opposite and not in line with the informal one.Business strategy is more adaptive to the informal authority than the formal one.This provided that managers’ business strategy moderately be based not by the formal information provided, but the informal one. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd http://repo.uum.edu.my/13403/1/54.pdf Ramli, Ishak and Iskandar, Denny (2014) Control authority, business strategy, and the characteristics of management accounting information systems. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.092 doi:10.1016/j.sbspro.2014.11.092
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Ramli, Ishak
Iskandar, Denny
Control authority, business strategy, and the characteristics of management accounting information systems
description Phenomenon of value to the information in Indonesia is that information is not used for making decision but for official concern.Using 195 response respondents from 430 managers of the manufacturing companies mostly from Jakarta, Indonesia, we analyse and test whether the formal, and informal structures control authority and business strategy influence the characteristics of management accounting information system (MAIS). We found that the formal, informal authority and business strategy significantly and positively influence the characteristics of MAIS.The informal and business strategy have big effect on the MAIS for decision making, while the formal one has very much less effect.The business strategy has a very dominant influence on developing the MAIS.The Formal authority is opposite and not in line with the informal one.Business strategy is more adaptive to the informal authority than the formal one.This provided that managers’ business strategy moderately be based not by the formal information provided, but the informal one.
format Conference or Workshop Item
author Ramli, Ishak
Iskandar, Denny
author_facet Ramli, Ishak
Iskandar, Denny
author_sort Ramli, Ishak
title Control authority, business strategy, and the characteristics of management accounting information systems
title_short Control authority, business strategy, and the characteristics of management accounting information systems
title_full Control authority, business strategy, and the characteristics of management accounting information systems
title_fullStr Control authority, business strategy, and the characteristics of management accounting information systems
title_full_unstemmed Control authority, business strategy, and the characteristics of management accounting information systems
title_sort control authority, business strategy, and the characteristics of management accounting information systems
publisher Elsevier Ltd.
publishDate 2014
url http://repo.uum.edu.my/13403/1/54.pdf
http://repo.uum.edu.my/13403/
http://dx.doi.org/10.1016/j.sbspro.2014.11.092
_version_ 1644281175040065536
score 13.211869