摘要：Management should need to know how important using information of Management AccountingSystem (MAS) which can be used in an increasingly competitive business competition. This researchexamines the moderating effect of the usefulness of MAS information on the relationship betweenthe intensity of market competition and business unit performance and job satisfaction. Thisstudy has two objectives. The first is to analyze the influence of the intensity of competition in themarket with business unit performance and job satisfaction. Secondly, analyzed the relationshipbetween the use of MAS information with business unit performance and job satisfaction onthe level of intensity of market competition is high. Data was collected through questionnairesurveys through electronic-mail (e-mail) and mail. Data were analyzed using a model ModeratedRegression Analysis (MRA). The results of this study indicate that there is an influence of theintensity of competition in the market with business unit performance and job satisfaction. At thecompany’s services, the use of MAS information does not mediate between the intensity of marketcompetition on the performance of the business unit. The use of MAS information mediates therelationship between the intensity of market competition on job satisfaction but the use of MASinformation has a negative effect on job satisfaction.
关键词：MAS information, intensity of market competition, performance, satisfaction
