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

Suggested Citation

Agbejule, Adebayo, How the Diagnostic and Interactive Use of Mas Determine the Relationship between Task Uncertainty and Organizational Performance (July 26, 2006). AAA 2007 Management Accounting Section (MAS) Meeting, Available at SSRN: https://ssrn.com/abstract=920644 or http://dx.doi.org/10.2139/ssrn.920644

Adebayo Agbejule (Contact Author)

Vaasa Polytech University ( email )

Wolffintie 30
Vaasa
Finland

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