Artikel
MAS Integration and Controllership Effectiveness: Evidence of a Preparer-User Perception Gap
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
- Sprache
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Englisch
- Erschienen in
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Journal: BuR - Business Research ; ISSN: 1866-8658 ; Volume: 5 ; Year: 2012 ; Issue: 2 ; Pages: 134-153 ; Göttingen: VHB - Verband der Hochschullehrer für Betriebswirtschaft, German Academic Association of Business Research
- Klassifikation
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Management
- Thema
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managerial accounting
controllership effectiveness
preparer-user perception gap
structural equation modeling (SEM)
survey
multi-group analysis
Management-Informationssystem
Controlling-Informationssystem
Strukturgleichungsmodell
Operations Research
Deutschsprachiger Raum
- Ereignis
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Geistige Schöpfung
- (wer)
-
Weißenberger, Barbara E.
Angelkort, Hendrik
Holthoff, Gero
- Ereignis
-
Veröffentlichung
- (wer)
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VHB - Verband der Hochschullehrer für Betriebswirtschaft, German Academic Association of Business Research
- (wo)
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Göttingen
- (wann)
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2012
- DOI
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doi:10.1007/BF03342735
- Handle
- URN
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urn:nbn:de:0009-20-35038
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Weißenberger, Barbara E.
- Angelkort, Hendrik
- Holthoff, Gero
- VHB - Verband der Hochschullehrer für Betriebswirtschaft, German Academic Association of Business Research
Entstanden
- 2012