Purpose

This study aims to investigate the mediating role of management control system (MCS) characteristics in the relationship between state type, reflected through societal institutions (SIs), and two sets of management accounting techniques (MATs), namely, performance measurement techniques (PMTs) and cost measurement techniques (CMTs).

Design/methodology/approach

Structural equation modeling was used to analyze data from a cross-sectional survey of 136 firms in the United Arab Emirates (UAE).

Findings

The findings show a direct positive impact of state-type construct on MCS characteristics, and that MCS characteristics partially mediate the reported significant relationships between state type and the use of PMTs. While the findings show a similar positive relationship between state type and CMTs, MCS characteristics do not mediate this relationship.

Research limitations/implications

Although these results are affected by limitations associated with the survey method used, they are useful in explaining the necessary conditions supporting the use of MATs in general and performance measurement techniques in particular.

Practical implications

The study uses a cross-section of companies in the UAE, an attractive global investment destination, as its sample. The results can help investors better understand the choice of MATs in the UAE and its relation to MCS characteristics.

Originality/value

This study contributes to management accounting literature by determining the mediating role of MCS characteristics on the relationship between state type and the choice of two sets of MATs, whereas existing literature assumes a direct relation between the two.

中文翻译：

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管理控制系统特征在采用管理会计技术中的中介作用

目的

这项研究旨在调查管理控制系统（MCS）特性在通过社会制度（SI）反映的状态类型与两组管理会计技术（MAT）（即绩效衡量技术（PMT））之间的关系中的中介作用。和成本计量技术（CMT）。

设计/方法/方法

结构方程模型用于分析来自阿拉伯联合酋长国（UAE）136家公司的横断面调查的数据。

发现

研究结果表明状态类型构造对MCS特征具有直接的积极影响，而MCS特征部分地介导了报告的状态类型与PMT使用之间的重要关系。尽管调查结果表明状态类型与CMT之间存在相似的正相关关系，但MCS特征并未介导这种关系。

研究局限/意义

尽管这些结果受与使用的调查方法相关的局限性的影响，但它们对于解释支持在一般情况下尤其是性能测量技术中使用MAT的必要条件很有用。

实际影响

这项研究以阿联酋（一个吸引人的全球投资目的地）公司的各个部门为样本。结果可以帮助投资者更好地了解阿联酋MAT的选择及其与MCS特征的关系。

创意/价值

本研究通过确定MCS特征对状态类型与两组MAT选择之间关系的中介作用，为管理会计文献做出了贡献，而现有文献则假定两者之间存在直接关系。