Relating these antecedents to our research subjects, we assume that if managers perceive inconsistencies or even contradictions between these two sets of information,they will actively avoid using one data set.
As management accounting data are subject to fewer compliance rules
and checks, any inconsistencies interpreted as ‘mistakes’or ‘wrong numbers’ will then probably be attributed to the MAS, i.e., the controllers’ work, rather than to the financial
records, leading to an increasingly negative judgment on controller ship output quality.
If, on the other hand,the management accounting information provided by controllers is consistent with the financial reports, this should instigate a more positive managerial judgment on controller ship output quality.