The Moderating Effects of Management Accounting Capabilities on Relationship between Management Accounting Systems and Organizational Performance

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  • 管理会計能力が管理会計と組織業績の関係に 及ぼす影響
  • 管理会計能力が管理会計と組織業績の関係に及ぼす影響 : 吸収能力と経験学習能力に基づく考察
  • カンリ カイケイ ノウリョク ガ カンリ カイケイ ト ソシキ ギョウセキ ノ カンケイ ニ オヨボス エイキョウ : キュウシュウ ノウリョク ト ケイケン ガクシュウ ノウリョク ニ モトズク コウサツ
  • 吸収能力と経験学習能力に基づく考察

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Abstract

This paper investigates the moderating effects of management accounting capabilities on the relationship between management accounting systems （MAS） and organizational performance. Based on the results of questionnaires, two findings can be determined. First, the firms that possessing high management accounting capabilities can achieve higher organizational performance by using MAS. Second, different management accounting capabilities are required when the firms try to improve organizational performance by MAS components or way to use.

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