摘要：This study aimed to provide empirical evidence on the relationship between the management accounting system (MAS) and decision-making style on cooperatives' managerial performance in Ponorogo. Data were collected from 119 questionnaires, while 60 questionnaires could be analyzed. Then, SPSS was applied to test non-response bias and descriptive statistics. SmartPLS was used for hypothesis testing. Research findings indicated that MAS did not affect managerial performance, and the decision-making style affected managerial performance.
关键词：Decision Making Style;Managerial Performance;Management Accounting System
