Broad scope management accounting system and managerial performance: The impact of role ambiguity and functional difference

Meiho University Institutional Repository > 經營管理學院 > 企業管理系 > 期刊論文 > Item 987654321/1975

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题名:	Broad scope management accounting system and managerial performance: The impact of role ambiguity and functional difference
作者:	鍾紹熙
关键词:	Broad scope management accounting system (MAS)
日期:	2012-06
上传时间:	2012-12-09T03:52:36Z (UTC)
摘要:	The purpose of this study was to examine whether role ambiguity mediates the relationship between broad scope management accounting system (MAS) and managerial performance. Further, this study also examined whether functional difference of activities moderates the association between broad scope MAS and role ambiguity, and between role ambiguity and managerial performance. The research subjects were marketing managers, production managers, and their supervisors of publicly-listed electronics manufacturing companies in Taiwan. Data were collected from a survey and analyzed using confirmatory factor analysis. The relations between research variables were examined using path analysis. Results indicated that broad scope MAS did not directly influence managerial performance but through mediation of role ambiguity. The full mediation of role ambiguity was particularly pronounced in a marketing-oriented context.
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