Business Commons^™

Strategy, Perceived Environmental Uncertainty, Management Accounting Systems And Performance: An Empirical Investigation, Kar Ming Chong

Theses : Honours

This thesis is an empirical examination of the role of strategic business unit (SBU) strategy and perceived environmental uncertainty (PEU) en the relations between 'management accounting systems (MAS) design and SBU performance. Two extreme strategic postures of Miles and Snow's typology were used in this study. They were prospector and defender. MAS design was defined in terms of the extent to which managers' use of broad scope MAS information characteristics for decision making; A survey research methodology was used in this study. The responses of 62 SBU managers, drawn from a cross-section of manufacturing companies in Western Australia, were used …