Management control systems and departmental interdependencies: An empirical study |
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| Institution: | 1. Department of Information Management, Ling-Tung University, No.1, Ling-Tung Rd., Taichung 408, Taiwan, ROC;2. Natural Science Division in General Education Center, Ling-Tung University, No.1, Ling-Tung Rd., Taichung 408, Taiwan, ROC;3. Department of Civil Engineering, National Chung Hshin University, Taichung 402, Taiwan, ROC;4. Departmentof Civil and Environmental Engineering, University of Houston, Houston, TX, USA;5. Department of Civil Engineering, Universityof Kirkuk, Kirkuk, Iraq;1. Department of Parasitology and Medical Entomology, Faculty of Medical Sciences, Tarbiat Modares University, Tehran, Iran;2. Leishmaniasis Research Center, Kerman University of Medical Sciences, Kerman, Iran;3. Department of Medical Virology, School of Medicine, Kerman University of Medical Sciences, Kerman, Iran;1. Department of Economics, Shanghai Lixin University of Accounting and Finance, No. 2800 Wenxiang Road, Song Jiang District, Shanghai 201620, China;2. Centre for Research on the Economy and the Workplace (CREW), Birmingham Business School, University House, Edgbaston Park Road, Birmingham B15 2TY, UK;3. USC Business School, University of the Sunshine Coast, Maroochydore DC, QLD 4558, Australia;4. School of International Economics & Trade, Shanghai Lixin University of Accounting and Finance, Pudong New Area, Shanghai 201209, China;5. School of Business Administration, Shanghai Lixin University of Accounting and Finance, No. 995 Shangchuan Road, Shanghai 201209, China |
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| Abstract: | Behavioral accounting research suggests that (1) the design and use of a management accounting system is related to overall characteristics of the organization, and (2) a management accounting system is one element in a package of control systems. The research reported here investigated the relationship between the organizational characteristic of departmental interdependence and the design and use of three elements in a package of management controls — the operating budget, periodic statistical reports, and standard operating policies and procedures. The findings support the hypothesis that departmental interdependence is related to the emphasis placed on each management control system. Standard operating procedures were an important control device when interdependence was low. The budget and statistical reports were used more extensively when interdependence was modurate. When interdependence among departments was high, the role of all three control systems diminished. |
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