The role of business strategies, environmental uncertainty and decentralization as moderating the effect of management accounting systems on managerial performance

https://doi.org/10.21744/irjmis.v6n3.627

Authors

  • Ni Ketut Ayuk Kesumawati Faculty of Economic and Business, Udayana University, Bali, Indonesia
  • I.G.A. Made Asri Dwija Putri Faculty of Economic and Business, Udayana University, Bali, Indonesia
  • A.A.N.B. Dwirandra Faculty of Economic and Business, Udayana University, Bali, Indonesia

Keywords:

business strategy, decentralization, environmental uncertainty, management accounting system, managerial performance

Abstract

The data of this research is primary data and data collection is done through a questionnaire. While the data analysis used include classical assumption test, linear regression analysis, and partial test. Based on the results of the research can be seen that (1) Management accounting system significant effect on managerial performance This means that with the application of an adequate accounting system will improve managerial performance in Travel Agent Services Company in Bali, (2) Business strategy moderate the influence of management accounting system on managerial performance, This means that the use of appropriate business strategies tend to be prospective, will play a role in strengthening the influence of the application of management accounting system to the managerial performance of Travel Agent Services Company in Bali, (3) Environmental uncertainty moderate the influence of management accounting system on managerial performance, meaning that environmental uncertainty will strengthen the influence implementation of management accounting system to managerial performance of Travel Agent Services Company in Bali, (4) Decentralization moderate the influence of management accounting system on managerial performance, It means that decentralization can strengthen the influence of application of system management accounting on managerial performance of Travel Agent Services Company in Bali.

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Published

2019-04-24

How to Cite

Kesumawati, N. K. A., Putri, I. M. A. D., & Dwirandra, A. (2019). The role of business strategies, environmental uncertainty and decentralization as moderating the effect of management accounting systems on managerial performance. International Research Journal of Management, IT and Social Sciences, 6(3), 37–45. https://doi.org/10.21744/irjmis.v6n3.627

Issue

Vol. 6 No. 3: May 2019

Section

Peer Review Articles
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