TITLE:
Assessing the Corporate Performance via Managerial Autonomy in Oman: Mediating Role of Management Accounting Information System
AUTHORS:
Uvesh Husain
KEYWORDS:
Managerial Autonomy, Management Accounting Information System, Corporate Performance, Sultanate of Oman
JOURNAL NAME:
Open Journal of Social Sciences,
Vol.11 No.2,
February
28,
2023
ABSTRACT: The study aims to find out the ways in which corporate performance can be
enhanced with the help of establishing managerial autonomy and implementing
management accounting information systems in manufacturing organizations in
Oman. The study is novel for considering factors of integration, reliability,
flexibility, and efficiency to enhance corporate performance in Oman. In this
qualitative study, the manufacturing sector has been considered, as it has
shown significant growth that can impact Oman’s economy positively if an
efficient enough system is implemented. By applying analytical tests through
SPSS and AMOS, results have shown that the impact of managerial autonomy and
factors of efficiency, reliability, and flexibility in management accounting
information systems are significant and positive on corporate performance in
Oman. But the impact of integration is insignificant. Most of the organizations
in Oman are yet in the decision-making process for the implementation of the
Management Accounting Information System; the outcomes of this study can help
in the decision-making, policy-making, and implementation processes, thus
contributing to the performance enhancement of the manufacturing corporations
in Oman.