TY - JOUR
T1 - Nexus Between Cultural Dissonance, Management Accounting Systems and Managerial Effectiveness: Evidence from an Asian Developing Country
AU - Islam, Jesmin
AU - Quazi, Ali
PY - 2011
Y1 - 2011
N2 - This article examines the links between corporate cultural dissonance, the management accounting system (MAS) information adequacy gap, and managerial effectiveness of the financial sector in Bangladesh. Data were collected from a random sample of 146 bank managers and were analyzed using correlation matrices. The findings suggest that the level of managerial effectiveness can be improved by decentralizing the management accounting practices through maintaining minimal authoritative power distance, improving the system for gathering and sharing information, and enhancing transparency in information flow. These findings, which have important implications for the effective performance management of banks, are highlighted in the article
AB - This article examines the links between corporate cultural dissonance, the management accounting system (MAS) information adequacy gap, and managerial effectiveness of the financial sector in Bangladesh. Data were collected from a random sample of 146 bank managers and were analyzed using correlation matrices. The findings suggest that the level of managerial effectiveness can be improved by decentralizing the management accounting practices through maintaining minimal authoritative power distance, improving the system for gathering and sharing information, and enhancing transparency in information flow. These findings, which have important implications for the effective performance management of banks, are highlighted in the article
KW - Management Effectiveness
KW - Business
U2 - 10.1080/10599231.2011.577989
DO - 10.1080/10599231.2011.577989
M3 - Article
SN - 1059-9231
VL - 12
SP - 280
EP - 303
JO - Journal of Asia - Pacific Business
JF - Journal of Asia - Pacific Business
IS - 3
ER -