Technology has many meanings in organization behavior. At a general level, technology
refers to how the organization’s work process operates in relation to its hardware,
materials, people, software, and knowledge. Three generic types of technology that are
important to Management accounting system identified from the organizational literature are complexity, task
uncertainty, and interdependence (Chenhall, 2003; Otley, 1995). Galbraith (1977)
suggested that task uncertainty can be defined as the difference between the amount of
information needed to complete a task and the amount of information already possessed.
Perrow (1967) proposed two basic dimensions of task uncertainty: variability and
analyzability. Task variability refers to the number of exceptions or problems in the task while task analyzability is the difficulty of finding solutions to problems. Therefore, high task analyzability requires increased information exchange necessary to resolve ambiguities, while task variability affects the amount of information required to handle unexpected events (Ghani, 1992).