The Impact of Strategy Type on the Relationships among Broad Scope Management Accounting System, Job Information Perceptions, and Managerial Performance

Abstract

本研究主要目的，在探討廣範圍管理會計系統與管理績效之關係，是否受到工作攸關資訊認知的中介影響，以及廣範圍管理會計系統的使用程度、廣範圍管理會計系統和工作攸關資訊認知以及工作攸關資訊認知和管理績效的聯結關係，是否受到不同策略型態的影響。為驗證這些關係，本研究使用路徑分析法，並採問卷調查法進行研究，研究對象係台灣地區電子產業上市（櫃）公司的廠長及其下屬員工。研究結果發現，廣範圍管理會計系統對於管理績效之影響，並非直接而係完全經由工作攸關資訊認知的中介效果，尤其在企業傾向差異化策略時，此完全中介效果會更為明顯。

The main purpose of this study is to examine the effect of perception of job- relevant information (PJRI) as an intervening variable between broad scope management accounting system (broad scope MAS) and managerial performance. Further, this study also examines the impact of strategy type on the level of using broad scope MAS and the relationships between broad scope MAS and PJRI, and between PJRI and managerial performance. The results, based on path analysis and a questionnaire survey of plant managers and their subordinate in Taiwan's public electronic firms, demonstrate that broad scope MAS affects managerial performance, not directly, but completely through PJRI. In particular, the full mediating effect of PJRI is more pronounced when firms tend to adopt a differentiation strategy. However, when they tend to adopt the low-cost strategy, the relationship between broad scope MAS and PJRI disappears.