To gain a better understanding of whether the impact
of the integration of accounting systems on controllership
effectiveness differs with respect to controllers’ tasks, we
conduct an exploratory in-depth analysis by replacing the
overall accounting integration index consecutively with
each of the derived sub-indices within our structural equation
model.
We thus obtain five separate models that all comply
with the criteria of model fit specified above. Table 13
provides a summary of the standardized direct, indirect
and total effects of the respective sub-indices on the three
endogenous variables.