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Job‐Relevant Information and its Role with Task Uncertainty and Management Accounting Systems on Managerial Performance

Vincent K. Chong (Associate Professor at Accouting & Finance (M250), UWA Business School, the University of Western Australia)

Pacific Accounting Review

ISSN: 0114-0582

Article publication date: 1 July 2004

Abstract

This paper examines the effect of job‐relevant information on the relationship between management accounting systems (MAS) and task uncertainty affecting managerial performance. Data are obtained via survey questionnaire of a sample of 131 senior managers from manufacturing firms in Australia. The study finds a statistically significant three‐way interaction between the extent of use of broad scope MAS information, job‐relevant information and task uncertainty affecting managerial performance. More specifically, the results suggest that under low task uncertainty situations, the use of more broad scope MAS information, regardless of job‐relevant information, would potentially result in information overload, which is detrimental to managerial performance. On the other hand, the results suggest that under high task uncertainty situations, the use of more broad scope MAS information and high use of job‐relevant information for decision‐making leads to improved managerial performance.

Keywords

Citation

Chong, V.K. (2004), "Job‐Relevant Information and its Role with Task Uncertainty and Management Accounting Systems on Managerial Performance", Pacific Accounting Review, Vol. 16 No. 2, pp. 1-22. https://doi.org/10.1108/01140580410818496

Publisher

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Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited