中层管理者感知的管理信息的战略有用性

The Strategic Usefulness of Management Information as Perceived by Middle Managers

JOURNAL OF MANAGEMENT · 1995
被引 44
人大 AFT50ABS 4*

中文导读

研究了一家大型跨国公司海外子公司中,分权程度和环境不确定性如何影响中层管理者对管理信息战略有用性的感知,发现环境不确定性显著影响信息特征,而分权的作用则与环境不确定性交互相关。

Abstract

The study sought to investigate the impact of the contextual variables of decentralization and environmental uncertainty on the strategic usefulness of management information as perceived by middle managers of an overseas subsidiary of a large, diversified multinational corporation. Management information was expressed in terms of the characteristics of aggregation, scope, and timeliness. Factor analysis was used to verify these dimensions. Data were collected through the use of a questionnaire. Three hypothesized relationships between the contextual variables and the information characteristics were tested through multiple regression analysis. The results indicated that there was a significant relationship between the management information characteristics and perceived environmental uncertainty. Two of the information characteristics-scope and timeliness-showed no significant relationship with decentralization. Aggregation of information, however, only showed a relationship with decentralization through the interaction of environmental uncertainty and decentralization. Implications of these findings for management and organizations are discussed.

管理会计组织行为跨国公司管理信息管理