Integrative management information, role ambiguity and managerial performance : an intervening model

Given the increasingly complexity and interdependence of managerial tasks, the role of integrative management accounting information (MAI) becomes very important for managerial performance. This study examines how integrative MAI influences performance, directly and indirectly, via role ambiguity. Using a sample of 108 managers working in manufacturing organizations derived from The Business Who’s Who of Australia (2003), we found a positive and direct link between integrative MAI and managerial performance and an indirect link between these two variables through role ambiguity. Implications for the study’s results are addressed as well as implications for some methodological issues relating to the measurement of MAI and managerial performance.