IDEAS home Printed from https://ideas.repec.org/a/uii/jaaife/v13y2009i1id2236.html
   My bibliography  Save this article

Perceived Environmental Uncertainty, Management Acounting Infor-mation Systems and Decentralization

Author

Listed:
  • Kirmizi Ritonga

Abstract

This study examines the effect of perceived environmental uncertainty (PEU) on the design of management accounting information system (MAIS) which is moderated by decen-tralization. MAIS is designed to provide chief executive officers information to make decision, planning, and controlling which was defined in terms of the extent to which managers use time information characteristics of broad scope, timeliness, and aggregation in manufactur-ing firms. The study involved 158 chief executive officers that have been responsible for an organization, drawn from the manufacturing companies in Jakarta, Tangerang, Bogor, and Karawang. The questionnaire survey, which was analyzed by using a regression analysis, suggests that PEU have an effect on the aggregated MAS information moderated by decen-tralization.Keywords: PEU, MAIS, Manufacturing Companies, Decentralization

Suggested Citation

  • Kirmizi Ritonga, 2009. "Perceived Environmental Uncertainty, Management Acounting Infor-mation Systems and Decentralization," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 13(1).
    • Handle: RePEc:uii:jaaife:v:13:y:2009:i:1:id:2236
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JAAI/article/view/2236/2038
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:jaaife:v:13:y:2009:i:1:id:2236. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JAAI/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.