DECENTRALIZATION, ACCOUNTING CONTROLS AND PERFORMANCE OF GOVERNMENT ORGANIZATIONS: A NEW ZEALAND EMPIRICAL STUDY |
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| Authors: | NZ Miah L Mia |
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| Institution: | The authors are respectively, Lecturer at the University of Western Sydney;and Professor of Accounting at Griffith University. They acknowledge the helpful comments by A. Dunk, M. Aiken, R. Ma, R. Chenhall, L. Gordon and E. Iselin, on earlier drafts of this paper. Comments by the participants of the seminars on the paper at the 1994 British Accounting Association Conference, the 1994 European Accounting Association Conference, the University of Western Sydney, Griffith University and La Trobe University are acknowledged. They also acknowledge the helpful comments of the editor and two anonymous referees. |
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| Abstract: | This paper reports the results of a study which was conducted in five departments of the New Zealand Government and investigated the relationships between (a) decentralization and the use of accounting control systems, (b) the use of accounting control systems and district office performance, and (c) the decentralization and district ofice performance. The performance was assessed using the managers' perception of their district office (unit's) performance. Data for the study were collected from 59 district office managers using a structured questionnaire. The results indicate that an increased decentralization is associated with a greater managerial use of accounting control systems which, in turn, is associated with improved district office performance. |
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| Keywords: | decentralization accounting controls organizations performance |
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