Pengaruh Teknologi Informasi, Saling Ketergantungan, Karakteristik Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial

The understanding of the antecedent conditions influencing the design of management accounting systems (MAS) is very limited. Recently, researchers focus their attention on the understanding how different contingency variables influence MAS. The results of these studies have been, at best, equivocal and numerous calls have been made for further research.This study examines the role of management accounting system characteristics on the relationship to information technology, interdependence and managerial performance. Management accounting system characteristics was defined to the extent on which managers use broad scope MAS information for managerial decision making. Hypotheses were generated for indirect effects of contingency variables. The responses of 110 managers, drawn from manufacturing companies in East Java, were analyzed using a structural equation modelling (SEM). The results indicate that management accounting system characteristics act as a mediator in the relationship between information technology, organizational interdependence and managerial performance