Macro-effects of the sociotechnical accounting control system on managerial behaviour: a situational approach

Abstract

This paper examines some macro - effects of the sociotechnical accounting control system on managerial
orientation and behaviour. The results show that accounting technology and social aspects of accounting
control systems measured by managerial use of accounting information and participation in the budgetary
process tend to have positive and significant effects on:
1. Managerial orientation toward basic elements of the production function of their units.
2. Managerial attitudes toward inter-unit comparisons within the Organisation and furthermore on
managerial motivation to strive for better performance.
3. Managerial attitudes toward accounting function.
The final section of the paper explores the implications of the study results for managerial accounting
theory and practice.