Nexus Between Cultural Dissonance, Management Accounting Systems and Managerial Effectiveness: Evidence from an Asian Developing Country

Jesmin Islam, Ali Quazi

Research output: Contribution to journalArticle

2 Citations (Scopus)

Abstract

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
Original languageEnglish
Pages (from-to)280-303
Number of pages24
JournalJournal of Asia - Pacific Business
Volume12
Issue number3
DOIs
Publication statusPublished - 2011

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Developing countries
Managerial effectiveness
Dissonance
Asia
Management accounting systems
Correlation matrix
Management accounting practice
Information flow
Power distance
Financial sector
Performance management
Information sharing
Adequacy
Information gathering
Transparency
Managers
Bangladesh

Cite this

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abstract = "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",
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