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An Investigation of User and Provider Perceptions of Management Accounting System Services
Kenton B. Walker,
University of Wyoming
Kenton B. Walker, University of Wyoming
Eric N. Johnson, Indiana University - Indianapolis
Gary M. Fleischman, University of Wyoming
ABSTRACT. In this paper we investigate, in a case study of a corporate organization, perceptions of management accounting system (MAS) services from the perspectives of MAS service providers and users by organizational level (management and staff). We collect measures of service use, information importance, and satisfaction with MAS services and analyze them using ordinal regression supplemented with corroborative interviews. The results indicate that there are significant differences between provider and user perceptions of service quality, consistent with social perception theory and research using the DeLone and McLean Information System Success Model. No previous research in accounting has empirically examined this topic, despite the benefits of identifying service perception gaps and associated opportunities to improve MAS service quality.
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