ln 曲的 study， we probed into the relationship between broad s∞pe MAS and managerial performance using PJRJ as a mediator variable. Expected results were obtained. The relationship between broad s∞pe MAS and managerial performance is indeed mediated by PJRJ. That is to say the positive effect of broad s∞pe MAS on managerial performance is attributed to an increased level of PJRJ. Bes泌的， P JRJ has full mediating effect on this relationship, and this effect becomes more pronounced when enteφrises are inclined to employ the differentiation s甘ategy.
72 The lmpact ofStrategy砂peOn the RelofÎOnships among 8road Scope Managemenl Accounting Syst酬， Job lnformation Pe陀eptions， and Managerial Performance
Theoretically, our inclusions of moderator and mediator variables in 出e
discussion of the relationship between broad scope MAS and managerial
perfo口nance better explained the relationship in a more complete model. In addition to the findings from the perspective of the contingency theory, there is full mediation of P1RI, which bec心mes s甘onger when the differentiation strategy is adopted. Practically, the following managerial implications were provided: The effect of broad scope MAS on managerial performance is supported only when managers' PJRI can be induced. When enterprises are inclined to adopt the differentiation s甘ate釘， broad scope MAS should be adopted at the same time, so as to enhance managers' PJRI and performance. lf the low-cost s甘ategy is adopted, managers are able to accomplish tasks without much additional information. In this case, it is not necessary to use broad scope MAS. Adoption of broad s∞pe MAS may only cause information overload and waste of i的∞sl. lt has no positive effect on the managers' P 1RI and performanω1 n addition, the positive correlation between P1RI and managerial performance does not vary under different strategies. Whether the differentiation strategy or the low-∞st
strategy is adopted, efforts should be made to enhance managers' PJRI to further improve the甘 perfo口nance. AII these findings can help ente中rises make a better use ofbroad scope MAS.
Future researchers are suggested to explore whether the mediating effect of P1RI on the relationship between broad s∞pe MAS and managerial performance would vary in di位rent contexts (such as a decentralized organizational s甘ucture and different information processing abilities). ln this study, the plant manager's managerial performance was not evaluated by both the manager's superior and subordinate. Possible inconsistency between the superior's and the subordinate's evaluations was not considered. Therefore, future
research闊的 advised to let a manager's managerial performance evaluated by both the superior and subordinate when perception measurement is used
Questionnaire survey method was adopted in this study, so there would be some generallimitations ofthis method. Take the items designed to measure P1RI as an example. The variable's composite reliability and Cronbach a ex∞eded the
Chiao Da Management Review 均1. 29 No. 2, 2009 73
。 7 standard, so the first item8 with a larger measurement error was not deleted.
This was one of the limitations of this study. Besides, the subjec尬。fthis research were plant managers and their subordinates of electronic firms in Taiwan. Thus, the research results cannot be generalized and applied to different departments, industries or companies in other nations
Appendix 1
8asic Data ofThe Respondents
Demographic Group Plant Manager Subordinate
Variable
Age 23-29 Years Old 2 1.9% 29 27.1%
30-39 Years Old 18 16.8年也 43 的 2%
40-49 Years Old 57 53 .3早色 22 20.6%
50-59 Years Old 25 23.4% 6 5.6%
60-69 Years Old 0.9% 4 3.7%
N/A 4 3.7~也 3 2.8%
T。個1 107 100.0% 107 100.0%
Seniority 0-5 Years 83 77.6% 80 74.8%
6-10 Years 17 15.9~也 18 16.8%
l 卜的 Years 0.9% 6 5.6%
N/A 6 5.6<}也 3 2.8%
Total 107 100.0哥也 107 100.0%
Education Graduate Institute 11 10.3年也 12 11.2%
Background College/University 81 75.7年色 83 77.6%
Senior
High/V ocational 10 9.3年色 7 6.5年也
School
Junior High School 。 。 2 1.9%
N/A 5 4.7% 3 2.8%
To旭l 107 100.0% 107 100.0%
8 甘le measurement error m 出is item could be caused by respondents at甘冒 but自由eir perform聞自
to their superior abilities rather than acquisition of su伍cient infonnation
74 The Impacl ofSlralegy 砂'Peon the Relationships among Broad Scope Management
Accounting 丘ySlem， Job Information Perceplions, and Managerial Performance
Broad Scope MAS
Appendix 2 Questionnaire
Please evaluate the degree to which you use the following inforrnation in your work. Put in box to the box to indicate your answer
I.Inforrnation related to possible future events (e.g. new
legislation)
2.Quantification ofthe likelihood offuture events occurring (e.g.
probability
的timates)
3.Non-e∞nomlc
information (e.g
customer preferences, employee attitudes, labor relations, attitudes of govemment and
consumer bodies, competitive threa臼，
etc.)...
4. Information on broad
factors extemal to your organization (e.g
economlc ∞nditions，
population growth,
Never Less Seldom Sometimes More 曲曲 Frequently A1ways
than Sometimes
Seldom
口 口 口 口 口 口 口
口 口 口 口 口 口 口
口 口 口 口 口 口 口
Chìao Da Management Revìew 均1. 29 No. 2, 2009
technological developments, etc.).. ..
5. Non-financial
infonnation that relates to production
infonnation (e.g. output rates, scrap levels,
machine efficiency, employee absenteeism, etc.).. .
6. Non-financial
infonnation that relates to market information (e.g. market size, growth share,
etc.).. .
口 口 口
口 口 口
口 口 口
75
口 口 口 口
口 口 口 口
口 口 口 口
76 The lmpact ofStrategy Type on the Relationships among Broad Scope Management Accounting System, Job lnformation Perceptions, and Managerial Pe廿ormance
Perception of Job Relevant /，呵{ormoJion (PJRl)
Please evaluate the degree to which you agree each ofthe following questions? Put a check in the box to indicate your answer.
S釘ongJ y Very Very Strongly
Disagree Neutral Agree
Disagree Disagree Agr田 Agree
1. You are always clear about what is necessary for you to perfonn wel1
。nyo區 job. 口 口 口 口 口 口 口
2. You have adequate inforrnation 10 make optimal decisions to
accomplish yo叮 perforrnance
。阿ectlves 口 口 口 口 口 口 口
3. You are ahle to ob旭in the strategic information n聞自阻ryto ev剖uate
Import血t deci日 onalternatives 口 口 口 口 口 口 口
Strategy 乃少e
Please evaluate the percentage oftotal tumover ofyour plant (in 100%) gained 宜。m
the differentiation strategy and the percentage from the low-co咀t strategy? (Please note the explanati叩 below)
Differentiatio叫 S甘ategy: ( )自 Low-∞st S甘ategy: ()姑
100克
Explanation:
Differentiation Strategy: The main goal of this strategy is to create certain product features. S甘ategies such as working out outstanding designs, providing good customer service, establishing brand awareness, and producing high-quality products can be classified as differentiation strategy
Low-cost s甘ategy﹒ The main goal of this strategy is to reduce product cost to the level that competitors cannot reach
Chiao Da Mal1agemenr Review Vol. 29 No. 2, 2009 77
Managerial Performance
Please evaluate the performance of your plant manager in comparison with executives of other departments in the following aspects. Put a check in the box to
indicate your answer
Awful Very Poor Acceptable Good Very Excellent
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