Authors
Abstract
The main aim of this work was to investigate the role of the three parameters of organizational culture, budgetary participation, management accounting systems in the improvement of managers’ performance, and also to explain their effects on each other. The results showed that there is a relation between budgetary participation, management accounting systems and managers performance. They also confirmed the detrimental effect of organizational culture on this relationship. It was concluded that in high power-distance and collectivist organizations or societies, budgetary participation will not lead to the improvement of managers' performance, even if sufficient management accounting information is at hand. But there is a positive relationship between the managers' performance and management accounting systems in low-power and individualist organizations and societies.
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