The effect of task uncertainty, decentralization and AIS characteristics on the performance of AIS: an empirical case in Taiwan

Accounting for Management Control in Large Libyan Companies

“…Gul and Chia, 1994;Chia, 1995;Soobaroyen and Bhagtaraj, 2008). Chang et al (2003) found that companies who authorised and delegated decision making to the lower levels of the firm's hierarchy satisfied MAI users, and this reflected on the effectiveness of MAS. These findings from previous research indicate that, in situations where levels of centralisation are low, this is expected to have a positive influence on MCS effectiveness and vice versa, in the presence/absence of relevant information.…”

An Analysis of Task Performance Outcomes through E-Accounting in Malaysia

“…For instance, Chang et al (2003) and Molanazari et al (2010) examine the effects of task uncertainty, decentralisation and AIS characteristics with AIS performance. Aziz (2003) examines the correlation between the number of tasks and job satisfaction.…”

Management Control Systems Design of Malaysian Research and Development Units

“…to enable the same direction of conceptual analysis with tV, the term of tA was changed to 'task non-analyzability-tnA', following Chang et al (2003). these two task characteristics were used broadly by prior researchers in detailing the task uncertainty concept, for example Chang et al (2003), Chong (1996), lau et al (1995), mia and Chenhall (1994 and Brownell and hirst (1986).…”

“…in this study, the two dimensions of task uncertainty will be tested separately. Following the work of dunk (1995), williams and seaman (2002) and Chang et al (2003), both task dimensions are assumed to have their own 'theoretical roles' in justifying the effect on the task of work unit.…”

“…According to Chang et al (2003), when task nonanalyzability is high, a task cannot be easily understood by employees and there is no objective and precise procedure to guide the task. Additionally, cause-effect relationships cannot be recognized.…”