Variable measurement
Usefulness of non-conventional MAS information. The perception of characteristics that deal with information beyond those covered by traditional MAS were measured using a self-report instrument developed by Chenhall and Morris (1986). The questionnaire involves rating the extent to which 23 information items would be useful to the manager in carrying out their overall tasks, with responses scored on a seven-point Likert scale.
Consistent with Chenhall and Morris (1986), the items comprised the four management accounting information dimensions of broad scope, timeliness, aggregation and integration. Table 1 indicates that internal consistency of the four measures is acceptable. Since the four dimensions of information usefulness are significantly correlated (see Table 2), separate tests on the four dependent variables would not be independent tests. Consequently a global, additive scale of perceived information usefulness was used where scope, timeliness, aggregation and integration were added together. The factor loadings, which are reported in Table 2, also indicate the presence of one dominant factor. The alpha statistic (Cronbach, 1951) of 0.90 for all 23 items permits the four information dimensions in Chenall and Morris (1986) to be added to provide a measure of overall information usefulness.
Variable measurement Usefulness of non-conventional MAS information. The perception of characteristics that deal with information beyond those covered by traditional MAS were measured using a self-report instrument developed by Chenhall and Morris (1986). The questionnaire involves rating the extent to which 23 information items would be useful to the manager in carrying out their overall tasks, with responses scored on a seven-point Likert scale.Consistent with Chenhall and Morris (1986), the items comprised the four management accounting information dimensions of broad scope, timeliness, aggregation and integration. Table 1 indicates that internal consistency of the four measures is acceptable. Since the four dimensions of information usefulness are significantly correlated (see Table 2), separate tests on the four dependent variables would not be independent tests. Consequently a global, additive scale of perceived information usefulness was used where scope, timeliness, aggregation and integration were added together. The factor loadings, which are reported in Table 2, also indicate the presence of one dominant factor. The alpha statistic (Cronbach, 1951) of 0.90 for all 23 items permits the four information dimensions in Chenall and Morris (1986) to be added to provide a measure of overall information usefulness.
การแปล กรุณารอสักครู่..