Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/103712
Authors: 
Weißenberger, Barbara E.
Angelkort, Hendrik
Holthoff, Gero
Year of Publication: 
2012
Citation: 
[Journal:] BuR - Business Research [ISSN:] 1866-8658 [Volume:] 5 [Year:] 2012 [Issue:] 2 [Pages:] 134-153
Abstract: 
Recent evidence suggests that managers establish a positive link between management accounting system (MAS) integration and controllership effectiveness, which is fully mediated by the perceived consistency of financial language. Our paper extends this research by analyzing whether controllers have similar perceptions on MAS design. Testing a series of multi-group structural equation models, we find evidence for a preparer-user perception gap with respect to the mediating impact of a consistent financial language. Our results contribute to the still-ongoing controversial debate on MAS integration by indicating that the effectiveness of MAS design cannot be evaluated solely from an instrumental perspective independent from users’ perceptions
Subjects: 
managerial accounting
controllership effectiveness
preparer-user perception gap
structural equation modeling (SEM)
survey
multi-group analysis
Persistent Identifier of the first edition: 
Document Type: 
Article

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