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The joint impact of environmental uncertainty and tolerance of ambiguity on top managers' perceptions of the usefulness of non-conventional management accounting information
Department of Accountancy, Massey University at Albany, Auckland, New Zealand.
Department of Business Administration, Åbo Akademi University, Finland.
1998 (Engelska)Ingår i: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 14, nr 3, s. 259-271Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

This study investigates the effects of environmental uncertainty, organizational size, and tolerance of ambiguity of managers on the perceived usefulness of information characteristics of management accounting systems (MAS). An overall measure of usefulness based on the four non-conventional MAS information characteristics of scope, timeliness, level of aggregation, and information for integration were selected based on previous MAS studies (Chenhall and Morris, 1986, The Accounting Review61, 16–35). Tolerance of ambiguity was introduced as a moderator between environment and information usefulness because information is an important individual resource which makes individuals value information differently depending on the context. Size was included as a surrogate for organizational complexity to further test the strength of the person-environment interaction on information usefulness. The usefulness of MAS information is seen to be affected by interaction patterns between the individual, organizational and environmental levels. Data from 64 managers of New Zealand manufacturing companies suggests that managers of large firms with high tolerance of ambiguity perceive non-conventional MAS information to be most useful when the environment is uncertain.

Ort, förlag, år, upplaga, sidor
Elsevier , 1998. Vol. 14, nr 3, s. 259-271
Nyckelord [en]
Management accounting systems, information usefulness, personality, environmental uncertainty
Nationell ämneskategori
Företagsekonomi
Forskningsämne
företagsekonomi
Identifikatorer
URN: urn:nbn:se:umu:diva-50258DOI: 10.1016/S0956-5221(98)80010-9OAI: oai:DiVA.org:umu-50258DiVA, id: diva2:460993
Tillgänglig från: 2011-12-01 Skapad: 2011-12-01 Senast uppdaterad: 2018-06-08Bibliografiskt granskad

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