Management accounting systems: an organizational competitive performance perspective

摘要: The purpose of this paper is to explore the impact characteristics and roles management accounting systems (MAS) on today’s business organizations their management, systems, procedures, people, performance competitive environments.,A survey-based methodology was utilized in research gather organizational information relevant different facets MAS operational strategic practices operating under increasingly uncertain environments. A structural equation modeling approach uncover relationships associations among variables.,The findings exploratory revealed a direct influence managerial through managers’ performance. results also suggest that directly influenced by users’ training, satisfaction, task uncertainty decentralization decisions. It indirectly top support. In addition, decisions performance.,While study addressed important issues have practical value, it limited sample from one country. Future studies businesses cultural settings are needed enhance theoretical contributions conclusions study.,The explored very much utilization design increasing tactical organizations. value for managers as they attempt cope with environments deployment existing capabilities best practices. context, system has utilities facilitate control operations strategies organization.,This offers practicing an integrated approach, aspire utilize increase efficiency effectiveness Integrating aspects given organization, establishment models aiming at enhancement This executives small medium enterprises (SMEs) new multidimensional instrument assessing which can help improve benchmarking processes.