Interaction Effect of Budgetary Participation and Management Accounting System on Managerial Performance: Evidence from Indonesia

Global Journal of Business Research, v. 9 (1) pp. 1-13, 2015

14 Pages Posted: 8 Feb 2016

See all articles by Mirna Indriani

Mirna Indriani

Syiah Kuala University

Nadirsyah Nadirsyah

Syiah Kuala University, Indonesia

Date Written: 2015

Abstract

This study examines the examine effect of interaction budgetary participaton (BP) and the characteristics of management accounting systems (MAS) including scope (BMAS), timeliness (TMAS), angregation (AMAS) and integration (IMAS) on managerial performance (MP). The study used a survey questionnaire and was sent to leaders of the Regional Work Unit in Banda Aceh. A moderate regression model is used to examined the interaction effect among BP, the characteristics of each MAS and MP. The results showed the interaction between BP and BMAS is negatively related to MP. The interaction between BP and IMAS is positively related to MP. This study shows an interaction between BP and TMAS; BP and AMAS on MP. We explore implications on the development of management accounting theory in that the control system developed at private organization can not be generalized entirely tp government organizations.

Keywords: Budgetary Participation, Management Accounting Systems, and Managerial Performance

JEL Classification: H6, H7

Suggested Citation

Indriani, Mirna and Nadirsyah, Nadirsyah, Interaction Effect of Budgetary Participation and Management Accounting System on Managerial Performance: Evidence from Indonesia (2015). Global Journal of Business Research, v. 9 (1) pp. 1-13, 2015 . Available at SSRN: https://ssrn.com/abstract=2654399

Mirna Indriani (Contact Author)

Syiah Kuala University ( email )

Jln. Teuku Nyak Arief
Banda Aceh, 23111
Indonesia

Nadirsyah Nadirsyah

Syiah Kuala University, Indonesia ( email )

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