The Impact of Structure, Environment, and Interdependence on the perceived Usefulness of Management Accounting Systems.
研究结构分权、环境不确定性和组织相互依赖如何影响管理会计系统的设计，发现这些因素直接或间接影响管理者对信息特征（如范围、及时性、汇总和整合）的偏好。
Abstract ABSTRACT: This paper examines the effect of structural decentralization, perceived environmental uncertainty, and organizational interdependence on Management Accounting Systems [MAS] design. MAS design was defined in terms of the perceived usefulness of several information characteristics which may be associated with an MAS. These characteristics were scope, timeliness, level of aggregation, and information which assists integration. In addition to examining the direct effects of contextual variables, the study sought to determine how the independent variables interacted. Hypotheses were generated for both direct and indirect effects of contextual variables and were tested using data collected from 68 managers. The findings indicated that: 1) Decentralization was associated with a preference for aggregated and integrated information; perceived environmental uncertainty with broad scope and timely information; organizational interdependence with broad scope, aggregated, and integrated information. 2) The effects of perceived environmental uncertainty and organizational interdependence were, in part, indirect through their association with decentralization.