Abstract
The main purpose of this study is to examine the effect of perception of job- relevant information (PJRI) as an intervening variable between broad scope management accounting system (broad scope MAS) and managerial performance. Further, this study also examines the impact of strategy type on the level of using broad scope MAS and the relationships between broad scope MAS and PJRI, and between PJRI and managerial performance. The results, based on path analysis and a questionnaire survey of plant managers and their subordinate in Taiwan's public electronic firms, demonstrate that broad scope MAS affects managerial performance, not directly, but completely through PJRI. In particular, the full mediating effect of PJRI is more pronounced when firms tend to adopt a differentiation strategy. However, when they tend to adopt the low-cost strategy, the relationship between broad scope MAS and PJRI disappears.
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