This study aims to examine the effect of decentralization, environmental uncertainty, and information technology on managerial performance through a management accounting system. research is conducted using quantitative approach, namely instruments data analysis with aim testing predetermined hypothesis. The used in this primary data, sampling technique purposive sampling, number samples 200 re...

Statistics and information are considered the most important source of power in organizations and the source for all managerial activities. If correct and comprehensive information are readily at hand, incorrect decisions will be reduced to a minimum. The purpose of this study is to review the effects of hospital information system in regards to effectiveness of decisions made by managers. The ...

The survey of industrial companies indicates that the majority managers use information about total costs or, at best, production costs, to make managerial decisions effectiveness products or services. These indicators, being characteristic financial accounting, are calculated with great approximation on types Marginal as an object very rarely used in decision-making process, because existing e...

At universities, educating students on real-life practices is one of the key drivers in a changing academic environment. Academic institutions encourage the study of the learning environment and ensure that appropriate strategies are in place for educating students. A first-year Accounting I student stated the importance of computerised accounting: “Computerised accounting is used in the workpl...

Prior to 1850, accounting information was used routinely by owner/ managers in two large, integrated manufacturing environments in the United States the Lowell cotton textiles mills and the Springfield Armory. In the textiles mills, accounting costs were assigned to products and product lines to facilitate make-or-bw, product pricing, and factory site selection decisions. At Springfield, produc...

This study investigates the factors that influence accounting information systems (AIS) adoption among accountants. Drawing on the unified theory of acceptance and use of technology (UTAUT), the task–technology fit (TTF) model and the institutional theory, we developed a research model for AIS adoption by accountants. Data was collected from 216 accountants and multiple linear regression was em...

The adoption of IFRS around the world is occurring rapidly to bring about accounting quality improvement through a uniform set of standards for financial reporting. However, accounting quality is a function of the firm’s overall institutional setting, including the legal and political system of the country in which the firm resides. This paper documents the prospects of IFRS adoption and their ...

This paper examines the market efficiency consequences of accounting disclosure in the context of stock markets as a Keynesian beauty contest, an influential metaphor originally proposed by Keynes (1936) and recently formalized by Allen, Morris, and Shin (2006). In such markets, public information plays an additional coordination role, biasing stock prices away from the consensus fundamental va...