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Yuserrie Zainuddin
School of Management, University of Science Malaysia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE EFFECT OF PERCEIVED ENVIRONMENTAL UNCERTAINTY ON MANAGEMENT ACCOUNTING SYSTEMS IN INDONESIAN MANUFACTURING COMPANIES: The Role of Firm's Decentralization Ritonga, Kirimizi; Zainuddin, Yuserrie
JURNAL BISNIS STRATEGI Vol 8, No 6 (2001): Desember
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1074.864 KB) | DOI: 10.14710/jbs.8.6.17-30

Abstract

This study examines the effect of perceived enviromental uncertainty (PEU) on the design of management accounting system (MAS)which is moderated by decentralization. MAS is design to provide chief executive officers information to make decision. PLANNING, AND CONTROLING WAS DEFINED in trems of the extent to which managers use the information characteristics of broad scope, timeliness, and aggregation, drawn from the manufacturing companies in jakarta, tangerang bogor, and karawang. The questionnaire survey, which was analyzed by using a regression analyzed by using a regresion analysis, suggesis that PEU have an effect on the aggregated MAS information moderated by decentaralization  
Co-Authors Ritonga, Kirimizi