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Disentangling the effects of top management on management accounting systems utilization

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  • Pedroso, Elsa
  • Gomes, Carlos F.

Abstract

Top managers have a decisive role in managing business organizations, including linking the effective use of their organizational resources with the corporate strategy. This study aims to analyze the influence of top management support on the utilization of management accounting systems (MAS) in SMEs. For this purpose, we explored the mediating role of four variables related to organizational decision-making orientation and user issues and concerns. The findings of our study suggest that top management can use these variables to improve the utilization of the information provided by MAS in the SMEs’ decision processes. They also show the decisive role of user satisfaction and training in improving MAS utilization. We discuss these findings and present theoretical and practical contributions to the management accounting literature.

Suggested Citation

  • Pedroso, Elsa & Gomes, Carlos F., 2024. "Disentangling the effects of top management on management accounting systems utilization," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
    • Handle: RePEc:eee:ijoais:v:53:y:2024:i:c:s1467089524000113
    DOI: 10.1016/j.accinf.2024.100678
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