Influence of top managers in Management Accounting System effectiveness

The mediation effect of the information users and the decision-making process

Abstract

Business organizations that want to be competitive in the global market need to speed up their decision-making processes. In this context, there is a growing need for quality information, so that managers can make timely decisions and thus take advantage of the opportunities that the market provides them.

In business organizations, management accounting systems (MAS) are one of the main sources of information for managers, whose main function is to support them in their decision-making processes (Faherty & Stephens, 2016).

Considering MAS as a powerful tool for increasing the quality of information, it is important to investigate which factors contribute to its effectiveness.