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
Date Written: 2015
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
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