Adam S. Maiga
University of Wisconsin–Milwaukee
Fred A Jacobs
Georgia State University
Abstract: This study uses a path analytical model to investigate the influence of management accounting systems (i.e., goals, feedback and incentives) on quality performance, the influence of quality performance on organizational performance and the mediating effect of quality performance on the impact of management accounting systems on organizational performance. Overall, the results indicate support for the theoretical framework linking goals, feedback and incentives to quality performance. The results also indicate that quality performance has a significant positive impact on organizational performance and that quality performance mediates the relationship between management accounting systems and organizational performance.
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