MANAGEMENT ACCOUNTING SYSTEM, INFORMATION QUALITY AND ORGANISATIONAL PERFORMANCE: EVIDENCE FROM LIBYA

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Suzana Sulaiman Naser B. Ghanem

Abstract

The purpose of this study is to examine the extent to which management accounting system (MAS) success, which is defined in terms of MAS effectiveness and system end user satisfaction, exerts an intervening effect on the relationship between information quality (IQ) and organisational performance (OP). A primary survey was conducted on a group of managers working in two different sectors in Libya. The two sectors are banks and petroleum companies. Results show that the usefulness of MAS is positively associated with IQ and mediates the indirect relation between IQ and OP. Specifically, end user satisfaction exerts a mediating effect on the relationship between IQ and OP. This study is limited to the effect of IQ as an independent variable on MAS effectiveness and OP in Libyan banks and petroleum organisations. The cross-sectional investigation presented in this study can establish association but not causality.

Article Details

How to Cite
SULAIMAN, Suzana; B. GHANEM, Naser. MANAGEMENT ACCOUNTING SYSTEM, INFORMATION QUALITY AND ORGANISATIONAL PERFORMANCE: EVIDENCE FROM LIBYA. Asia-Pacific Management Accounting Journal, [S.l.], v. 11, n. 2, p. 1-23, dec. 2016. ISSN 2550-1631. Available at: <http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/479>. Date accessed: 20 may 2018.
Section
Management Accounting