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The effect of competitive strategy, task uncertainty and organisation structure on the usefulness and performance of management accounting system (MAS)

机译:竞争策略,任务不确定性和组织结构对管理会计系统(MAS)的效用和绩效的影响

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摘要

The purpose of this study takes a view of the responsibility center to examine the effect of competitive strategy, organisational structure and task uncertainty on the usefulness of management accounting system (MAS) information and MAS performance. The research sample includes 138 production departments in Taiwan. The major findings of this study are:rn1 There is a significant relation between competitive strategy and the usefulness of MAS information; besides, there is also a significant positive relationship between the usefulness of MAS information and MAS performance.rn2 When manufacturing departments adopt differentiation strategy, they face higher task uncertainty that would takes shape of decentralisation organisation structure; moreover, there is also a positive relationship between decentralization and the usefulness of MAS information.
机译:本研究的目的是从责任中心的角度来研究竞争策略,组织结构和任务不确定性对管理会计系统(MAS)信息和MAS效用的影响。研究样本包括台湾的138个生产部门。这项研究的主要发现是:rn1竞争策略与MAS信息的实用性之间存在显着关系;此外,MAS信息的有效性与MAS绩效之间也存在着显着的正相关关系。rn2当制造部门采用差异化策略时,他们面临着更高的任务不确定性,从而形成了分散组织结构。此外,权力下放与MAS信息的有用性之间也存在正相关关系。

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