Disentangling the effects of top management on management accounting systems utilization

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems Pub Date : 2024-03-03 DOI:10.1016/j.accinf.2024.100678

Elsa Pedroso , Carlos F. Gomes

引用次数: 0

Abstract

Top managers have a decisive role in managing business organizations, including linking the effective use of their organizational resources with the corporate strategy. This study aims to analyze the influence of top management support on the utilization of management accounting systems (MAS) in SMEs. For this purpose, we explored the mediating role of four variables related to organizational decision-making orientation and user issues and concerns. The findings of our study suggest that top management can use these variables to improve the utilization of the information provided by MAS in the SMEs’ decision processes. They also show the decisive role of user satisfaction and training in improving MAS utilization. We discuss these findings and present theoretical and practical contributions to the management accounting literature.

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厘清高层管理对管理会计系统使用的影响

高层管理者在企业组织管理中起着决定性作用，包括将组织资源的有效利用与企业战略联系起来。本研究旨在分析高层管理者的支持对中小企业使用管理会计系统（MAS）的影响。为此，我们探讨了与组织决策导向和用户问题及关注点相关的四个变量的中介作用。我们的研究结果表明，最高管理层可以利用这些变量来提高中小型企业在决策过程中对管理会计系统所提供信息的利用率。研究结果还表明，用户满意度和培训在提高 MAS 利用率方面起着决定性作用。我们对这些研究结果进行了讨论，并提出了对管理会计文献的理论和实践贡献。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting Information Systems Multiple-

CiteScore

9.00

自引率

6.50%

发文量

期刊介绍： The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.