MAS Integration and Controllership Effectiveness: Evidence of a Preparer-User Perception Gap

Artikel

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

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: 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

Classification and Topics

• Classification: Management
• Subject: 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

Contributors, Location and Time

• Event: Geistige Schöpfung
• (who): Weißenberger, Barbara E. ; Angelkort, Hendrik ; Holthoff, Gero
• Event: Veröffentlichung
• (who): VHB - Verband der Hochschullehrer für Betriebswirtschaft, German Academic Association of Business Research
• (where): Göttingen
• (when): 2012

Further information

• DOI: doi:10.1007/BF03342735
• Handle: http://hdl.handle.net/10419/103712
• URN: urn:nbn:de:0009-20-35038
• Last update: 10.03.2025, 11:41 AM CET