The major function of an Management accounting system is to support managerial decision making and control
(Abernethy and Bouwens, 2005). These expectations, derive from economic models of
decision-making state that in uncertain conditions, the provision of better information
results in improved resource allocation and increased the likelihood of an enhanced positive
outcome (Baines and Langfield-Smith, 2003). In other words, a conditional association
assumes that better information facilitatesmore effective managerial decisions,which leads
to enhanced organizational performance (Baines and Langfield-Smith, 2003; Chenhall, 2003).