PERHUBUNGAN STRUKTUR-PERSEKITARAN DENGAN KEBERKESANAN ORGANISASI: PERANAN SISTEM PERAKAUNAN PENGURUSAN DAN BUDAYA ORGANISASI Dl INDONESIA
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Date
2006-09
Authors
SUDARNO
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Abstract
Management accounting systems (MAS) provides relevant and accurate
information for effective decision making and subsequently enhance
organizational effectiveness. The relationship between MAS and organizational
effectiveness is predicted to be influenced by organizational culture. On the
ot~er hand, the usage MAS information is influenced by the match between it
decentralization and perceived environment uncertainty. This study investigates
the role of organizational culture as a moderating variable on the relationship
between MAS and organizational effectiveness. In addition, this study
investigates the role of MAS as a mediating variable on the relationship
between the matching variables (i.e. decentralization and perceived
environment uncertainty) and organizational effectiveness. A survey using
questionnaires was designed to collect data from senior managers of
manufacturing companies. Responses from 67 manufacturing companies listed
on the Jakarta Stock Exchange was analysed. Hierarchical multiple regression
was employed to test the hypotheses. The results showed that organizational
culture moderates the relationship between MAS and organizational
effectiveness. Specifically, power distance strengthens the relationship between
aggregation and integration information and efficiency. It also moderates the
relationship between broad scope and aggregation information and productivity.
However, uncertainty avoidance only moderates the relationship between broad
scope information and productivity. Other findings support the mediating the
role of MAS on the relationship between the matching variables (i.e.
decentralization and perceived environment uncertainty) and organizational
effectiveness. Specifically, broad scope, aggregation, and integration
information act as the mediating variables on the relationship between the
matching variables (i.e. decentralization and perceived environment uncertainty)
and efficiency or productivity. Meanwhile, timeliness information does not
mediate the relationship between the matching variables (i.e. decentralization
and perceived environment uncertainty) and efficiency or productivity.
Description
Keywords
ORGANISASI , PENGURUSAN