The Role of the Management Accounting System and Decision-Making Style on Managerial performance

David Efendi, Emeralda Ayu Kusuma

Abstract


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.

DOI: https://doi.org/10.26905/jkdp.v25i1.5330


Keywords


Decision Making Style,Managerial Performance, Management Accounting System

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DOI: https://doi.org/10.26905/jkdp.v25i1.5330

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