DECENTRALIZATION AND MANAGERIAL PERFORMANCE: A NOTE ON THE INTERVENING ROLE OF MANAGEMENT ACCOUNTING SYSTEM

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dc.contributor.authorAzlina, Nur
dc.contributor.authorKamaliah
dc.contributor.authorHerma Yulita, Tengku
dc.date.accessioned2013-08-28T03:38:53Z
dc.date.available2013-08-28T03:38:53Z
dc.date.issued2013-08-28
dc.description.abstractThis study aims to examine whether management accounting systems (MAS) mediate the relationship between decentralization and managerial performance. Responses of 52 managers of banking company in Kota Pekanbaru using questionnaire. The data were analyzed by using regression path analysis. Based on the response analyses of those 52 operational, marketing and human resources managers, the research result show that there are significant direct and indirect effect between decentralization and managerial performance through the use of management accounting system. The result indicated that higher decentralization and availability of management accounting system were associated with higher managerial performance. This study, therefore conclude that management accounting system mediate relationship between decentralization and managerial performance significantly.en_US
dc.identifier.otherwahyu sari yeni
dc.identifier.urihttp://repository.unri.ac.id:80/handle/123456789/5146
dc.language.isoenen_US
dc.subjectManagement Accounting Systemen_US
dc.subjectDecentralizationen_US
dc.subjectManagerial Perfomanceen_US
dc.titleDECENTRALIZATION AND MANAGERIAL PERFORMANCE: A NOTE ON THE INTERVENING ROLE OF MANAGEMENT ACCOUNTING SYSTEMen_US
dc.typeOtheren_US

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