The Use of Hierarchical-Based Reward Systems in Moderating the Relationship between Management Accounting System and Organisational Learning
This study empirically investigates the relationship between management accounting systems (MAS) and organizational learning and also explores the effect of decentralization on this relationship based in a cross-sectional sample of 262 Malaysian companies. It is hypothesized that there is a positive relationship between MAS and organizational learning and secondly, hierarchical-based reward systems moderate this relationship. MAS were designed in terms of its informational characteristics (timeliness, scope, level of aggregation and integration) and its use in improving learning, focusing attention, scorekeeping and improving understanding. This paper contributes to an understanding of the relationship between MAS and organizational learning which is defined as process of knowledge acquisition, information distribution, and information interpretation and organization memory. It is expected that a hierarchical-based system promotes a greater use of MAS information resulting in greater organizational learning. This paper highlights the importance of MAS as an important tool in promoting organizational learning. MAS as a primary source of information in an organizational learning. The result indicates support for a positive relationship between MAS and organizational learning and the moderating effect of hierarchical-based reward system on this relationship.

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