THE EFFECT OF MANAGEMENT ACCOUNTING SYSTEM TO TASK UNCERTAINTY AND MANAGERIAL PERFORMANCE IN COOPERATIVE
Abstract
The aim of this study was to investigate the effect management accounting system to task uncertaninty and managerial performance. Data from 58 manager cooperative manager were to test management accounting system, task uncertainty and managerial performance. Data were analyzed with SPSS and Smartpls. SPSS is used for non response bias and descriptive statistic. SMartPLS is used to hyphothesis test. Reseacrh finding, management accounting system has a positive effect on managerial performance and management accounting system has a negative effect on task uncertainty.
References
Abdalla, I. H. 1983. Impact Of Influence And Skill On Managerial Performance. Omega, 11, 263-272
Abdillah, W. & Jogiyanto 2015. Partial Least Square (Pls) Alternatif Structural Equation Modeling (Sem) Dalam Penelitian Bisnis Yogjakarta, Penerbit Andi
Agbejule, A. 2005. The Relationship Between Management Accounting Systems And Perceived Environmental Uncertainty On Managerial Performance:A Research Note. Accounting And Business Research, 35, 295-305
Agbejule, A. 2011. Organizational Culture And Performance: The Role Of Management Accounting System. Journal Of Applied Accounting Research, 12, 74-89
Ajibolade, S. O. 2013. Management Accounting Systems Design And Company Performance In Nigerian Manufacturing Companies: A Contingency Theory Perspective. British Journal Of Arts And Social Sciences, 14 Noll, 228-244
Ajibolade, S. O., Arowomole, S. S. A. & Ojikutu, R. K. 2010. Management Accounting Systems, Perceived Environmental Uncertainty And Companies’ Performance In Nigeria. International Journal Of Academic Research 2, 195-201
Al-Hazmi, M. H. 2010. Strategic Choices: The Case Of Management Accounting System. The Journal Of Applied Business Research, 26, 33-46
Alikhani, H., Ahmadi, N. & Mehrava, M. 2013. Accounting Information System Versus Management Information System. European Online Journal Of Natural And Social Sciences, 2, 359-366
Arcelus, F., Melgarejo, Z. & Simón, K. 2014. Managerial Performance Differences Between Labor-Owned And Participatory Capitalist Firms. Journal Of Small Business Management, 52, 808-828
Baba, V. V. & Hakemzadeh, F. 2012. Toward A Theory Of Evidence Based Decision Making. Management Decision, 50, 832-867
Bello, A. & Zaria 2005. The Role Of Cooperative Societies In Economic Development. In: Paper, M. (Ed.)
Bhimani, A. 2012. Management Accounting System Implementation Success: Is Reporting Useful Information Sufficient? Int. J. Accounting, Auditing And Performance Evaluation, 8, 115-136
Birchall, J. & Ketilson, L. H. 2009. Resilience Of The Cooperative Business Model In Times Of Crisis, Geneva, International Labour Organization
Borman, W. C. & Brush, D. H. 1993. More Progress Toward A Taxonomy Of Managerial Performance Requirements. Human Performance, 6, 1-21
Bouwens, J. & Abernethy, M. A. 2000. The Consequences Of Customization On Management Accounting System Design. Accounting, Organizations And Society 25, 221-241
Buttermann, G., Germain, R. & Iyer, K. N. S. 2008. Contingency Theory ‘‘Fit ” As Gestalt: An Application To Supply Chain Management. Transportation Research Part E 44, 955-969.
C.B., W. & H.F., V. 1998. A Management Accounting System In Sawmilling Using Activity Based Costing Techniques. Southern African Forestryjournal, 183, 31-35
Çakır, A. E. 2012. Applying Contingency Theory To International Organizations: The Case Of European Integration. Studying International Organizations Studies, 3, 7-24
Chang, R.-D., Chang, Y.-W. & Paper, D. 2003. The Effect Of Task Uncertainty, Decentralization And Ais Characteristics On The Performance Of Ais: An Empirical Case In Taiwan. Information & Managemen, 40, 691-703
Chenhall, R. H. & Morris, D. 1986. The Impact Of Structure, Environment, And Interdependence On The Perceived Usefulness Of Management Accounting System. The Accounting Review, Lxi, 16-35
Chia, Y. M. 1995. Decentralization, Management Accounting System (Mas) Information Characteristics And Their Interaction Effects On Managerial Performance: A Singapore Study Journol Of Business Finoncc &Accounting, 22, 811-830
Chong, V. K. 1996. Management Accounting System,Task Uncertainty And Managerial Performance: A Research Note Accounting, Organizations Andsociety, , 21, 415-421
Chong, V. K. 1998. Testing The Contingency ‘Fit’ Between Management Accounting Systems And Managerial Performance: A Research Note On The Moderating Role Of Tolerance For Ambiguity. British Accounting Review, 30, 331-342
Chong, V. K. 2004. Job-Relevant Information And Its Role With Task Uncertainty And Management Accounting Systems On Managerial Performance. Pacific Accounting Review, 16, 1-22
Chong, V. K. & Chong, K. M. 2003. Budget Goal Commitment And Informational Effects Of Budget Participation On Performance: A Structural Equation Modeling Approach. Behavioral Research In Accounting, 14, 65-86
Chong, V. K. & Eggleton, I. R. C. 2001. The Decision-Facilitating Role Of Management Accounting Systems On Managerial Performance: The Influence Of Locus Of Control And Task Uncertainty
Chong, V. K. & Eggleton, I. R. C. 2003. The Decision Facilitating Role Of Management Accounting Systems On Managerial Performance: The Influence Of Locus Of Control And Task Uncertainty. Advances In Accounting, 20, 165–19
Cosgrave, J. 1996. Decision Making In Emergencies. Disaster Prevention And Management, 5, 28-35
Daft, R. L. & Lengel, R. H. 1986. Organizational Information Requirements, Media Richness And Structural Design. Management Science, 32, 554-571
Emmanuel, C. R., Kominis, G. & Slapnicar, S. 2007. The Impact Of Target Setting On Managerial Motivation & Performance. Ssrn, 1004179
Geer, E. V. D. E. A. 2009. Performance Management In Healthcare: Performance Indicator Development, Task Uncertainty, And Types Of Performance Indicators. Social Science & Medicine, 69, 1523–1530
Gordon, L. A. & Narayanan, V. K. 1984. Management Accounting Systems, Perceived Environmental Uncertainty And Organization Structure : An Empirical Investigation. Accounting, Organizations And Society, 9, 33-47
Grandori, A. 1984. A Prescriptive Contingency View Of Organizational Decision Making. Administrative Science Quarterly, 192-209
Hair, J. F., Black, W. C., Babin, B. J. & Anderson, R. E. 2010. Multivariate Data Analysis, Prentice Hall
Hammad, S. A., Jusoh, R. & Ghozali, I. 2013. Decentralization, Perceived Environmental Uncertainty, Managerial Performance And Management Accounting System Information In Egyptian. Internatiolnal Journal Of Accounting & Information Management, 21, 314-330
Hatta, M. 1987. Membangun Koperasi Dan Koperasi Membangun, Inti Idayu Press
Hirst, M. K. 1983. Reliance On Accounting Performance Measures, Task Uncertainty, And Dysfunctional Behavior: Some Extensions. Journal Of Accounting Research, 596-605
Indakop 2015. Keragaan Koperasi Ponorogo. Ponorogo: Kantor Indakop
Jerman, M., Kavčič, S. & Korošec, B. 2012. The Importance Of The Management Accounting System In The Decision Making Process: Empirical Evidence From Slovenia. African Journal Of Business Management 6, 7252-7260
Jogiyanto 2011. Konsep Dan Aplikasi Structural Equation Modeling Berbasis Varian Dalam Penelitian Bisnis, Yogjakarta, Upp Stimn Ykpn
Kahn, L. M. & Shere, P. D. 1990. Contingent Pay And Managerial Performance. Industrial And Laborrelations Revie, 43, 107-S-120-S
Kathuria, R. 2000. Competitive Priorities And Managerial Performance: A Taxonomy Of Small Manufacturers. Journal Of Operation Management, 18, 627–641
Kim, J. & Burton, R. M. 2002. The Effect Of Task Uncertainty And Decentralization On Project Team Performance. Computational & Mathematical Organization Theory, 8, 365-384
Lathi, R. E. 1978. Managerial Performance And Appraisal. New Directions For Higher Education, 1-10
Lu, P. E. A. 2012. An Empirical Analysis Of Requirements Uncertainty, Task Uncertainty And Software Project Performance. Journal Of Emerging Trends In Economics And Management Sciences, 3(5), 559-564
Luthans, F. 1973. The Contingency Theory Of Management: A Path Out Of The Jungle Business Horizons, 16
Mahoney, T. A., Jerdee, T. H. & Carroll, S. J. 1965. The Job(S) Of Management. Industrial Relations, February, 97-110
Mia, L. 1989. The Impact Of Participation In Budgeting And Job Difficulty On Managerial Performance And Work Motivation: A Research Note. Accounting, Organizations And Society, 14, 347-357
Milliken, F. J. 1987. Three Types Of Perceived Uncertainty About The Environment: State, Effect, And Response Uncertainty. Academy Of Management Review, 12, 133-143
Moliner, G. H. & Ruiz, M. E. G. 2004. Information Technologies: Challenge And Opportunity For Modern Management Accounting Systems. Ssrn, 518442
Nelson, R. R., Todd, P. A. & Wixom, B. H. 2005. Antecedents Of Information And System Quality: An Empirical Examination Within The Context Of Data Warehousing. Journal Of Management Studies, 32, 283-311
Otley, D. T. 1980. The Contingency Theory Of Management Accounting: Achievement And Prognosis. Accounting, Organizations And Society, 5, 413-428
Palmer, M. A. 2005. Command At Sea: Naval Command And Control Since The Sixteenth Century, Cambridge, Harvard University Press
Pedarpur, M., Zarrodi, K., Fatan, E., Afrancheh, S. & Riazi, S. 2013. Management Information System, Functions, Structure And Its Importance In Manager’s Decision Making. Interdisciplinary Journal Of Contemporary Research In Business, 4, 991-997
Perrow, C. 1967. A Framework For The Comparative Analysis Of Organizations. American Sociological Review, 32, 194-208
Rao, P. 1996. Measuring Consumer Perceptions Through Factor Analysis. The Asian Manager, February-March, 28-32
Regan, P. 2012. Making Sense Of Uncertainty: Anexamination Of Environmental Interpretation. International Journal Of Business And Management, 7
Royer, J. S. 1999. Cooperative Organizational Strategies: A Neo-Institutional Digest. Journal Of Cooperatives, 44-67
Saari, L. M., Johnson, T. R., Mclaughlin, S. D. & Zimmerle, D. M. 1988. A Survey Of Management Training And Education Practices In U.S. Companies. Personnel Psychology, 41, 731-743
Seaman, A. E. & Williams, J. J. 2006. Management Accounting Systems Change And Sub-Unit Performance: The Moderating Effects Of Perceived Environmental Uncertainty. Journal Of Applied Business Research, 22, 103-120
Siyanbola, T. T. 2012. Accounting Information As An Aid To Management Decision Making. International Journal Of Management And Social Sciences Research (Ijmssr) 1, 29-34
Staw, B. M. & Barsade, S. G. 1993. Affect And Managerial Performance: A Test Of The Sadder-But-Wiser Vs. Happier-And-Smarter Hypotheses. Administrative Science Quarterly, 38, 304-331
Subandi, S. 2008. Strategi Koperasi Dalam Menghadapi Iklim Usaha Yang Kurang Kondusif. Infokop, 16, 102-125
Tokic, M., Spanja, M., Tokic, I. & Blazevic, I. 2011. Functional Structure Of Entrepreneurial Accounting Information Systems. International Journal Of Engineering, Ix, 165-168
Valentinov, V. 2004. Toward A Social Capital Theory Of Cooperative Organisation. Journal Of Cooperative Studies, 37, 5-20
Van De Ven, A. H. & Drazin, R. 1984. The Concept Of Fit In Contingency Theory. Dtic Document
Van De Ven, A. H., Ganco, M. & Hinings, C. R. B. 2013. Returning To The Frontier Of Contingency Theory Of Organizational And Institutional Designs. The Academy Of Management Annals, 7, 393-440
Vincentk.Chong 2004. Job-Relevant Information And Its Role With Task Uncertainty And Management Accounting System On Managerial Performance. Pasific Accounting Review, 16, 1-22
Vinzi, V. E., Chin, W. W., Henseler, J. & Wang, H. 2010. Handbook Of Partial Least Squares: Concepts, Methods And Applications, New York, Spinger
Watts, D., Yapa, P. W. S. & Dellaportas, S. 2014. The Case Of A Newly Implemented Modern Management Accounting System In A Multinational Manufacturing Company. Australasian Accounting, Business And Finance Journal, 8, 121-137
Wessels, C. B. & Vermaas, H. F. 1998. A Management Accounting System In Sawmilling Using Activity Based Costing Techniques. Southern African Forestryjournal, 183, 31-35
Williams, J. J. & Seaman, A. E. 2002. Management Accounting Systems Change And Departmental Performance: The Influence Of Managerial Information And Task Uncertainty. Management Accounting Research, 13, 419–445
Withey, M., Daft, R. L. & Cooper, W. H. 1983. Measures Of Perrow's Work Unit Technology: An Empirical Assessment And A New Scale. Academy Of Management Journal, 26, 45-63
Young, B. S., Winfred Arthur, J. & Finch, J. 2000. Predictors Of Managerial Performance: More Than Cognitive Ability. Journal Of Business And Psychology, 15, 53-72.
Zimmerman, J. L. 2001. Conjectures Regarding Empirical Managerial Accounting Research. Journal Of Accounting And Economics, 32, 411-427.