Asian Journal of Management and Commerce
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P-ISSN: 2708-4515, E-ISSN: 2708-4523

Asian Journal of Management and Commerce


2022, Vol. 3, Issue 1, Part A
The roles of strategic decisions making on managerial performance moderated with management accounting system


Author(s): David Efendi and Emeralda Ayu Kusuma

Abstract: This study aimed to specify empirical evidence to the effect of strategic decision making on managerial, and the role of MAS moderated the effect of strategic decision conception on managerial performance. There were 95 out of 101 returned questionnaires as data that could be analyzed with non-response bias testing, descriptive statistics and PLS analysis. As a result, this study indicated that (1) strategic decision making harmed managerial performance, and (2) the management accounting system weakened the impact of strategic decision making on managerial performance. The research results implicated the usage of MAS as the basis for strategic decision making.

Pages: 33-42 | Views: 92 | Downloads: 40

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How to cite this article:
David Efendi, Emeralda Ayu Kusuma. The roles of strategic decisions making on managerial performance moderated with management accounting system. Asian J Manage Commerce 2022;3(1):33-42.
Asian Journal of Management and Commerce