Strategic choices, environmental uncertainty and SBU performance: a note on the intervening role of management accounting systems

Article Abstract:

The link between management accounting systems (MAS) and contextual variables has often been studied, but there has been little research into the connection between MAS design, strategy and performance. A new study analyses the linkage between the two elements of research: strategy, perceived environmental certainty (PEU) and performance; and MAS, PEU and performance. The study of 62 strategy business unit (SBU) managers of manufacturing firms in Western Australia shows that SBU strategy and PEU are important precursors of MAS design.

Accounting Methods NEC, Accounting

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The effects of outside directors and board shareholdings on the relation between chief executive compensation and firm performance

Article Abstract:

A new study examines the hypothesis that corporate performance is enhanced by more independent boards of directors and from greater stock ownership by directors. The study shows that high board ownership is positively linked with improved corporate performance and it is suggested that shareholder interests are better served by increased board shareholdings than by regulating board composition.

Board of Directors-Functions, Corporate governance, Boards of directors

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Testing a model of the antecedents and consequences of budgetary participation on job performance

Article Abstract:

The application of the information processing theory and the goal-setting theory, to develop a structural equation modelling technique to assess the impact of budgetary participation on the job performance of employees, is described.

Australia, Psychological aspects, Models, Analysis, Usage, Economics, Employee performance, Economic theory, Program budgeting

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