How the Diagnostic and Interactive Use of Mas Determine the Relationship between Task Uncertainty and Organizational Performance
33 Pages Posted: 26 Jul 2006
Date Written: July 26, 2006
Abstract
This study investigated the interaction effect of task uncertainty, diagnostic use of MAS, and interactive use of MAS on organizational performance. Survey results obtained from 211 managers showed a three-way interaction model. The results indicate that the relationship between performance and task uncertainty was dependent on the level of the diagnostic and interactive use of MAS. More specifically, the results indicated that performance was positive under high levels of task uncertainty when managers employ low and high interactive use of MAS. The managerial implications of these findings are discussed.
Keywords: management accounting system, diagnostic, interactive, task uncertainty, performance
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