文章基本信息

标题：The Role of the Management Accounting System and Decision-Making Style on Managerial performance
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作者：David Efendi ; Emeralda Ayu Kusuma
期刊名称：Jurnal Keuangan dan Perbankan
印刷版ISSN：1410-8089
电子版ISSN：2443-2687
出版年度：2021
卷号：25
期号：1
页码：144-161
DOI：10.26905/jkdp.v25i1.5330
语种：English
出版社：Universitas Merdeka Malang
摘要：This study aimed to provide empirical evidence on the relationship between the management accounting system (MAS) and decision-making style on cooperatives' managerial performance in Ponorogo. Data were collected from 119 questionnaires, while 60 questionnaires could be analyzed. Then, SPSS was applied to test non-response bias and descriptive statistics. SmartPLS was used for hypothesis testing. Research findings indicated that MAS did not affect managerial performance, and the decision-making style affected managerial performance.
关键词：Decision Making Style;Managerial Performance;Management Accounting System