Nexus between cultural dissonance, management accounting systems, and managerial effectiveness: Evidence from an Asian developing country

dc.contributor.authorIslam, Jesminen
dc.contributor.authorQuazi, Alien
dc.contributor.authorRahman, Azizuren
dc.contributor.schoolSchool of Population Health and Clinical Practice : Public Healthen
dc.date.issued2011en
dc.description.abstractThis 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.en
dc.description.statementofresponsibilityJesmin Islam and Ali Quazi, Azizur Rahmanen
dc.identifier.citationJouurnal of Asia-Pacific Business, 2011; 12(3):280-303en
dc.identifier.doi10.1080/10599231.2011.577989en
dc.identifier.issn1059-9231en
dc.identifier.urihttp://hdl.handle.net/2440/70524
dc.language.isoenen
dc.publisherHaworth Press, Inc.en
dc.rightsCopyright © 2011 Crown copyrighten
dc.subjectmanagement accounting systems; cultural dissonance; managerial effectiveness; developing countryen
dc.titleNexus between cultural dissonance, management accounting systems, and managerial effectiveness: Evidence from an Asian developing countryen
dc.typeJournal articleen

Files