The impact of departmental interdependencies and management accounting system use on subunit performance: A second look

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Notes

¹All statistical analyses reported in this paper were also performed on the second dimension of MAS use (i.e. frequency of MAS information use during task execution). Overall, the results pointed in the same direction but because they were not statistically significant, they are not reported or discussed further in the paper.

²To ensure that these results are not solely caused by this particular subsample, all analyses reported in this paper were also performed on subsamples consisting of the 15 and 25% of the best-performing subunits, respectively. Also these complementary analyses came up with significant results in the predicted direction.