Description
This paper proposes a multiple contingencies model that examines the combined effect of departmental interdependencies
and organization structures on management accounting system (MAS) design. The model was tested by
means of empirical data collected from a questionnaire addressed to 160 production managers. The response rate was
82.5%. The findings provide some support for the notion that organizations adapt their MAS design to the control
requirements of the situation. Furthermore, the study offers some empirical support for the existence of suboptimal
equifinality.
doc_424863597.pdf
This paper proposes a multiple contingencies model that examines the combined effect of departmental interdependencies
and organization structures on management accounting system (MAS) design. The model was tested by
means of empirical data collected from a questionnaire addressed to 160 production managers. The response rate was
82.5%. The findings provide some support for the notion that organizations adapt their MAS design to the control
requirements of the situation. Furthermore, the study offers some empirical support for the existence of suboptimal
equifinality.
doc_424863597.pdf