Recent evidence suggests that managers establish a positive link between management accounting system (MAS) integration and controllership effectiveness, which is fully mediated by the perceived consistency of financial language. Our paper extends this research by analyzing whether controllers...

To provide accounting information for management control purpose. two fundemental options exist: (a) The financial records can be used as a database for management accounting (integrated accounting sytem design), or (b) the management accounting system used by controlles can be based upon a...