In summary, results of this study show that changes in MACSs are inclined to supply relevant information to managers, which, in turn, has weak positive indirect effects on departmental performance under conditions of task uncertainty. However, the issues raised above caution against the generalizability of this study’s findings.
While changes in MACSs do occur, corresponding information and performance effects ensuing from them most likely require a refined model to the one examined here, and with better variables. Given the mounting interest in accounting practices and control systems all over the world, there are challenging opportunities overarching considerations of how and why changes in MACSs benefit managerial information flows at any level of analysis, and whether national culture mediates these outcomes.