The intervening impact of mas effectiveness on the relationship between contingent variables and organization performance: a study of Libyan banking and petroleum organizations / Naser Bashir A Ghanem

This study is undertaken with the purpose of examining the relationship between management accounting system effectiveness (MASE) and organization performance (OP). Specifically the research seeks to figure out what are the benefits derived from MAS that OP could have from what expected to be the ma...

Full description

Saved in:

Bibliographic Details
Main Author:	A Ghanem, Naser Bashir
Format:	Thesis
Language:	English
Published:	2016
Subjects:	Planning Business planning Strategic planning Information services Organization
Online Access:	https://ir.uitm.edu.my/id/eprint/38818/1/38818.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uitm-ir.38818
record_format	uketd_dc
spelling	my-uitm-ir.388182022-04-14T01:14:20Z The intervening impact of mas effectiveness on the relationship between contingent variables and organization performance: a study of Libyan banking and petroleum organizations / Naser Bashir A Ghanem 2016-09 A Ghanem, Naser Bashir Planning. Business planning. Strategic planning Information services Organization This study is undertaken with the purpose of examining the relationship between management accounting system effectiveness (MASE) and organization performance (OP). Specifically the research seeks to figure out what are the benefits derived from MAS that OP could have from what expected to be the main influences in MASE. Moreover, the research concentrates on MASE that resulted from contingent factors, organizational coordination and control requirements (OCCR) and information quality IQ. In particular, examine the effect of MASE arising from OCCR and IQ on OP with regard to individual impact (INIM) in developing countries' concept, the case of Libya. More specifically, IQ as one of the MAS requirement and OCCR which consist of information interdependence (INFIN), formalization (FO) and information inter-organization (INFORG) are the selected contingent variables, with MASE modelled as intervening mechanism between these contingent variables, and OP. This study also looks for evidences about the effectiveness of suitability of MAS' information from system users' perspective (perceptions of MAS's end users such as CEOs). Previous researchers have realized the contribution of information technology (IT) in improving the individual performance chiefly in terms of productivity and effectiveness (Iivari, 2005a). The study is beneficial and significant because it supports the need to consider individual and environmental factors together. The expected outcome of the research is that MASE that rose from the impact of the contingent variables has a direct positive impact on OP. Also the relation between system effectiveness and performance may effected by INIM. In addition, using users who work in companies that are working in a developing country, Libya, and have adopted sophisticated systems, those systems help exchange information between departments and other companies electronically as the population of this study is a useful for this research because of the fundamental changes that Libyan economic have especially after the lifting of the embargo on Libya which took place April 1999 when the UN Security Council had suspended the sanctions imposed on Libya and by 2003 the sanctions was terminated. This change has created a good environment for researchers to conduct studies because, recently, some of the current organizations have adopted advanced systems such as communication, banking and oil and gas companies (Twati, 2008, Leftesi, 2008), and hence the existence of the knowledge that individuals gained to evaluate these systems after they have got practical experience in both advanced and traditional systems. A quantitative approach was chosen for this study using items from previous studies. The result shows significant mediating effect of MAS effectiveness on the relationship between the chosen contingent variables and organization performance and the comprehensive measurement contributed in this study shows a satisfied result. However individual impact shows weak moderating impact and the end user satisfaction and MAS usefulness show different impact on organization performance. In conclusion, this study is seeking to develop the above by relaying on an existent established knowledge of the literature that studied both AIS and MAS's variables (contingency perspective) and tools (Nicolaou, 2000, Chenhall and Morris, 1986, Rom and Rohde, 2007) and the contribution of this study was clearly recognised. 2016-09 Thesis https://ir.uitm.edu.my/id/eprint/38818/ https://ir.uitm.edu.my/id/eprint/38818/1/38818.pdf text en public phd doctoral Universiti Teknologi MARA Faculty of Accountancy Sulaiman, Suzana (Prof. Datin Dr. )
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Sulaiman, Suzana (Prof. Datin Dr. )
topic	Planning Business planning Strategic planning Information services Organization
spellingShingle	Planning Business planning Strategic planning Information services Organization A Ghanem, Naser Bashir The intervening impact of mas effectiveness on the relationship between contingent variables and organization performance: a study of Libyan banking and petroleum organizations / Naser Bashir A Ghanem
description	This study is undertaken with the purpose of examining the relationship between management accounting system effectiveness (MASE) and organization performance (OP). Specifically the research seeks to figure out what are the benefits derived from MAS that OP could have from what expected to be the main influences in MASE. Moreover, the research concentrates on MASE that resulted from contingent factors, organizational coordination and control requirements (OCCR) and information quality IQ. In particular, examine the effect of MASE arising from OCCR and IQ on OP with regard to individual impact (INIM) in developing countries' concept, the case of Libya. More specifically, IQ as one of the MAS requirement and OCCR which consist of information interdependence (INFIN), formalization (FO) and information inter-organization (INFORG) are the selected contingent variables, with MASE modelled as intervening mechanism between these contingent variables, and OP. This study also looks for evidences about the effectiveness of suitability of MAS' information from system users' perspective (perceptions of MAS's end users such as CEOs). Previous researchers have realized the contribution of information technology (IT) in improving the individual performance chiefly in terms of productivity and effectiveness (Iivari, 2005a). The study is beneficial and significant because it supports the need to consider individual and environmental factors together. The expected outcome of the research is that MASE that rose from the impact of the contingent variables has a direct positive impact on OP. Also the relation between system effectiveness and performance may effected by INIM. In addition, using users who work in companies that are working in a developing country, Libya, and have adopted sophisticated systems, those systems help exchange information between departments and other companies electronically as the population of this study is a useful for this research because of the fundamental changes that Libyan economic have especially after the lifting of the embargo on Libya which took place April 1999 when the UN Security Council had suspended the sanctions imposed on Libya and by 2003 the sanctions was terminated. This change has created a good environment for researchers to conduct studies because, recently, some of the current organizations have adopted advanced systems such as communication, banking and oil and gas companies (Twati, 2008, Leftesi, 2008), and hence the existence of the knowledge that individuals gained to evaluate these systems after they have got practical experience in both advanced and traditional systems. A quantitative approach was chosen for this study using items from previous studies. The result shows significant mediating effect of MAS effectiveness on the relationship between the chosen contingent variables and organization performance and the comprehensive measurement contributed in this study shows a satisfied result. However individual impact shows weak moderating impact and the end user satisfaction and MAS usefulness show different impact on organization performance. In conclusion, this study is seeking to develop the above by relaying on an existent established knowledge of the literature that studied both AIS and MAS's variables (contingency perspective) and tools (Nicolaou, 2000, Chenhall and Morris, 1986, Rom and Rohde, 2007) and the contribution of this study was clearly recognised.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	A Ghanem, Naser Bashir
author_facet	A Ghanem, Naser Bashir
author_sort	A Ghanem, Naser Bashir
title	The intervening impact of mas effectiveness on the relationship between contingent variables and organization performance: a study of Libyan banking and petroleum organizations / Naser Bashir A Ghanem
title_short	The intervening impact of mas effectiveness on the relationship between contingent variables and organization performance: a study of Libyan banking and petroleum organizations / Naser Bashir A Ghanem
title_full	The intervening impact of mas effectiveness on the relationship between contingent variables and organization performance: a study of Libyan banking and petroleum organizations / Naser Bashir A Ghanem
title_fullStr	The intervening impact of mas effectiveness on the relationship between contingent variables and organization performance: a study of Libyan banking and petroleum organizations / Naser Bashir A Ghanem
title_full_unstemmed	The intervening impact of mas effectiveness on the relationship between contingent variables and organization performance: a study of Libyan banking and petroleum organizations / Naser Bashir A Ghanem
title_sort	intervening impact of mas effectiveness on the relationship between contingent variables and organization performance: a study of libyan banking and petroleum organizations / naser bashir a ghanem
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2016
url	https://ir.uitm.edu.my/id/eprint/38818/1/38818.pdf
_version_	1783734485650505728

The intervening impact of mas effectiveness on the relationship between contingent variables and organization performance: a study of Libyan banking and petroleum organizations / Naser Bashir A Ghanem

Similar Items