TY  - JOUR
AB  - 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.
VL  - 16
IS  - 2
SN  - 0114-0582
DO  - 10.1108/01140580410818496
UR  - https://doi.org/10.1108/01140580410818496
AU  - Chong Vincent K.
PY  - 2004
Y1  - 2004/01/01
TI  - Job‐Relevant Information and its Role with Task Uncertainty and Management Accounting Systems on Managerial Performance
T2  - Pacific Accounting Review
PB  - Emerald Group Publishing Limited
SP  - 1
EP  - 22
Y2  - 2021/03/06
ER  -