Broad scope management accounting system and managerial performance: The impact of role ambiguity and functional difference

Abstract

The purpose of this study was to examine whether role ambiguity mediates the relationship between broad scope management accounting system (MAS) and managerial performance. Further, this study also examined whether functional difference of activities moderates the association between broad scope MAS and role ambiguity, and between role ambiguity and managerial performance. The research subjects were marketing managers, production managers, and their supervisors of publicly-listed electronics manufacturing companies in Taiwan. Datawere collected from a survey and analyzed using confirmatory factor analysis. The relations between research variables were examined using path analysis. Results indicated that broad scope MAS did not directly influence managerial performance but through mediation of role ambiguity. The full mediation of role ambiguity was particularly pronounced in a marketing-oriented context. Key words: Broad scope management accounting system (MAS), role ambiguity, managerial performance, functional difference.