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Type: Journal article
Title: Nexus between cultural dissonance, management accounting systems, and managerial effectiveness: Evidence from an Asian developing country
Author: Islam, Jesmin
Quazi, Ali
Rahman, Azizur
Citation: Jouurnal of Asia-Pacific Business, 2011; 12(3):280-303
Publisher: Haworth Press, Inc.
Issue Date: 2011
ISSN: 1059-9231
School/Discipline: School of Population Health and Clinical Practice : Public Health
Statement of
Jesmin Islam and Ali Quazi, Azizur Rahman
Abstract: This article examines the links between corporate cultural dissonance, the management accounting system (MAS) information adequacy gap, and managerial effectiveness of the financial sector in Bangladesh. Data were collected from a random sample of 146 bank managers and were analyzed using correlation matrices. The findings suggest that the level of managerial effectiveness can be improved by decentralizing the management accounting practices through maintaining minimal authoritative power distance, improving the system for gathering and sharing information, and enhancing transparency in information flow. These findings, which have important implications for the effective performance management of banks, are highlighted in the article.
Keywords: management accounting systems; cultural dissonance; managerial effectiveness; developing country
Rights: Copyright © 2011 Crown copyright
DOI: 10.1080/10599231.2011.577989
Appears in Collections:Public Health publications

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