中山管理評論

  期刊全文閱覽

中山管理評論  2005/12

第13卷英文特刊  p.159-179


題目
The Impacts of Competitive Strategy on the Demand for Management Accounting System Information Characteristics: The Intervening Effects of Decentralization and Environmental Uncertainty
The Impacts of Competitive Strategy on the Demand for Management Accounting System Information Characteristics: The Intervening Effects of Decentralization and Environmental Uncertainty
(633428110074375000.pdf 152KB)

作者
Bing-Chyan Chiou/Department of Finance, National Pingtung Institute of Commerce
Bing-Chyan Chiou/


摘要(中文)

(633428110073750000.pdf 36KB)

關鍵字(中文)

information characteristics, competitive strategy, decentralization,environmental uncertainty, structural equation model.


摘要(英文)

This study explored the direct relationship between competitive strategy and management accounting system (MAS) design. We collected data from 145 responses in a survey of 500 middle managers of publicly owned companies, and used the structural equation model (LISREL 8.0 for Windows) to test our hypotheses. The empirical evidence revealed the following: 1. Differentiation strategy and broad-scope accounting information have positive direct and indirect relationships through perceived environmental uncertainty (PEU) and decentralization. 2. Firms adopting a differentiation strategy have indirect demand on aggregated information through the perceived increase in environmental uncertainty and delegation levels. However, the direct effect of differentiation strategy on aggregated management accounting information dose not exist.

(633428110073750000.pdf 36KB)

關鍵字(英文)

information characteristics, competitive strategy, decentralization,environmental uncertainty, structural equation model.


政策與管理意涵

Firms cannot acquire competitive competence solely by pursuing strategy priorities. They must have adequately processed MAS information. A manager’s cognition of the environmental constructs and organizational structure will interfere with the relationship between the availability of MAS information and competitive strategies. For example, differentiators will perceive a higher degree of environmental uncertainty and prefer a decentralized structure rather than a low-cost strategy. They will then need more future-oriented information, aggregated by function and period. Conversely, traditional financial evaluation measures are ineffective for coping with uncertainty and evaluating boundary-spanning activities for decentralized managers. Our study results provide the following implications for managers who are accountable for implementing competitive strategies. 1. Pursuing differentiation strategies increases the uncertainty in cognition about the environment; therefore, managers require MAS to provide sophisticated information to cope with uncertainty. 2. Differentiation strategies drive organizations to delegate greater autonomy to managers who then assume accountability for competitive strategies. This phenomenon results from coping with environmental uncertainty and dealing with various delegation projects. 3. Perceived environmental uncertainty and decentralization drive managers to prefer sophisticated MAS information including non-financial, external, future-oriented information aggregated by department and period. It is not enough for firms to pursue strategic priorities as their competitive competence. They must consider the consequent relationship between the structure and environmental uncertainty and the need for adequate MAS information.


參考文獻