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Exploring the Interrelationship Among Management Accounting Systems, Decentralization, and Organizational Performance

In: State of the Art in Partial Least Squares Structural Equation Modeling (PLS-SEM)

Author

Listed:
  • Elsa Pedroso

    (University of Coimbra, CeBER, Faculty of Economics)

  • Carlos F. Gomes

    (University of Coimbra, CeBER, Faculty of Economics)

Abstract

The purpose of this chapter is to explore the moderating effect of decentralization on the relationship between management accounting systems and organizational performance. An online survey was used to inquire CFOs of Portuguese SMEs, and data were analyzed through SmartPLS. The results indicate that decentralization moderates the relationship between MAS and organizational performance. This chapter contributes to a better knowledge of the factors that can enhance MAS effectiveness and its influence on the performance of SMEs.

Suggested Citation

  • Elsa Pedroso & Carlos F. Gomes, 2023. "Exploring the Interrelationship Among Management Accounting Systems, Decentralization, and Organizational Performance," Springer Proceedings in Business and Economics, in: Lăcrămioara Radomir & Raluca Ciornea & Huiwen Wang & Yide Liu & Christian M. Ringle & Marko Sarstedt (ed.), State of the Art in Partial Least Squares Structural Equation Modeling (PLS-SEM), pages 345-352, Springer.
    • Handle: RePEc:spr:prbchp:978-3-031-34589-0_28
    DOI: 10.1007/978-3-031-34589-0_28
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