Role of Management Accounting Systems in the Development and Efficacy of Transactive Memory Systems

20 Pages Posted: 17 Nov 2012 Last revised: 27 Nov 2012

See all articles by Ge Bai

Ge Bai

Johns Hopkins University - Carey Business School

Ranjani Krishnan

Michigan State University - Department of Accounting & Information Systems

Date Written: November 16, 2012

Abstract

In-depth understanding of the factors that facilitate group learning and group performance is critical for firms given the preponderance of group-based work in modern organizations. A firm’s management accounting system (MAS) can play a critical role in the development of group learning. This paper discusses the role of MAS on an important driver of group learning, i.e., the group’s transactive memory system (TMS). TMS refers to a shared memory system whereby group members obtain mutual awareness of relative expertise of individual group members based on interactions between members. Significant extant research reveals positive effects of TMS on team performance. We posit that MAS can influence the development of TMS, for example MAS can facilitate encoding, storing, and retrieving information for TMS development (the information effect). MAS can also assist in increasing employee motivation to effectively contribute to and utilize TMS (the motivation effect). We discuss these two effects of MAS on TMS and provide implications and directions for future accounting research.

Suggested Citation

Bai, Ge and Krishnan, Ranjani, Role of Management Accounting Systems in the Development and Efficacy of Transactive Memory Systems (November 16, 2012). Journal of Management Accounting Research, Vol. 24, pp. 201-220, 2012, Available at SSRN: https://ssrn.com/abstract=2176988

Ge Bai (Contact Author)

Johns Hopkins University - Carey Business School ( email )

100 International Drive
Baltimore, MD 21202
United States

Ranjani Krishnan

Michigan State University - Department of Accounting & Information Systems ( email )

270 North Business Complex
East Lansing, MI 48824-1034
United States
517-353-4687 (Phone)
517-432-1101 (Fax)

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