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The effects of computer usage, environmental uncertainty and management accounting systems on small business performance


Gul, Ferdinand A. and Glen, William and Huang, Allan Ruguang (1992) The effects of computer usage, environmental uncertainty and management accounting systems on small business performance. Malaysian Management Journal, 1 (1). pp. 35-45. ISSN 0128-6226

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Abstract

Using a sample of SME managers/owners as subjects, this study examined the moderating effects of perceived environmental uncertainly (PEU) and computer usage on the management accounting system (MAS) or performance relationship. Performance in this study was measured using the compound growth rate of market value of the firm (GMV) and growth rate of fixed assets (GFA). SME was defined as companies with between 10 to 100 employees. Results using multiple regression analyses and partial derivatives of the regression equations showed that PEU moderated the effects of MAS on performance with MAS having having a positive effect on performance under high levels of PEU.

Item Type: Article
Uncontrolled Keywords: computer usage, environmental uncertainty, management accounting systems, small business performance
Subjects: H Social Sciences > HF Commerce
Divisions: UNSPECIFIED
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 01 Sep 2010 04:04
Last Modified: 28 Jun 2015 02:38
URI: http://repo.uum.edu.my/id/eprint/917

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