The Role of the Management Accounting System and Decision-Making Style on Managerial performance

Abstract

This study aimed to provide empirical evidence on the relationship between the management accounting system (MAS) anddecision-making style on cooperatives' managerial performance in Ponorogo.Data were collected from 119 questionnaires, while 60 questionnairescould be analyzed. Then, SPSS was applied to test non-response bias and descriptive statistics. SmartPLS was used for hypothesis testing. Research findings indicated that MAS did not affect managerial performance, and the decision-making style affectedmanagerial performance