Nexus between cultural dissonance, management accounting systems, and managerial effectiveness: Evidence from an Asian developing country
Date
2011
Authors
Islam, Jesmin
Quazi, Ali
Rahman, Azizur
Editors
Advisors
Journal Title
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Volume Title
Type:
Journal article
Citation
Jouurnal of Asia-Pacific Business, 2011; 12(3):280-303
Statement of Responsibility
Jesmin Islam and Ali Quazi, Azizur Rahman
Conference Name
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.
School/Discipline
School of Population Health and Clinical Practice : Public Health
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Copyright © 2011 Crown copyright