The relations among competition, delegation, management accounting systems change and performance: A path model |
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Authors: | Zahirul Hoque |
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Affiliation: | School of Accounting, Faculty of Law and Management, La Trobe University, Melbourne, Victoria 3086, Australia |
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Abstract: | This paper is concerned with an empirical investigation into the relations among competition, delegation, management accounting and control systems (MACS) change and organizational performance. It follows a standard contingency type path modeling to propose that intensity of competition causes firms to change their MACS and that this change enhances their performance. Delegation of authority is implicated in the model as competition encourages delegation, and this in turn causes the change in MACS, as well as enhancing performance directly. The results from a sample of Australian strategic business units indicate that (1) increased competition results in improved organizational performance indirectly through a greater number of changes in MACS, and (2) increased delegation of authority to lower level management leads to higher organizational performance. These results contribute to the management accounting change literature by providing empirical evidence that the relationship between competition and organizational performance is mediated by a decentralized organizational form and changes in MACS of the firm. |
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Keywords: | Management accounting change Delegation Competition Performance Contingency theory Path model |
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