出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This paper is concerned with an empirical investigation into the relations among Strategic Management Accounting (SMA), perceived environmental uncertainty (PEU) and organizational performance. It was motivated by the scarcity of the empirical attention given to the subject despite the claimed importance placed by SMA promoters. The study follows a standard contingency type interaction fit to propose that PEU moderate the direct relationship between management accounting and control systems and organizational performance. The results indicated that (1) the level of SMA usage positively affect organizational performance, and (2) Perceived Environmental uncertainty moderate the relationship. These results contribute to the strategic management accounting literature by providing empirical evidence that the relationship between SMA usage and organizational performance is moderated by a perceived environmental uncertainty.
