Jurnal Bisnis dan Akuntansi, Vol.12, No. 3, Desember, 2010 (Rak 6-L : Ekonomi, Bisnis dan Akuntansi)
The research examines the interaction effect between the intensity market competition and the usefulness of broad scope and timeline management accounting systems (MAS) information characteristics on strategic business unit (SBU) perfomance and job satisfication. Fifty six SBU managers from manufacturing industry in Java and Sumatra had participated in the research. The collecting data used a questionnaire survey via electronic-mail and post. Data were analyzed using a moderated regression analysis. The results showed that the higher yhe intensity of market competition, the more positive relationship between the usefulness of timeliness MAS information characteristic, SBU performance and job satisfication. On the contrary the effect of the intensity of market competition on the relationship between the usefulness of broad scope MAS information characteristic, SBU perfomence an job satisfication was not significant.