Business Research

, Volume 5, Issue 2, pp 134–153 | Cite as

MAS Integration and Controllership Effectiveness: Evidence of a Preparer-User Perception Gap

  • Barbara E. WeißenbergerEmail author
  • Hendrik Angelkort
  • Gero Holthoff
Open Access


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 have similar perceptions on MAS design. Testing a series of multi-group structural equation models, we find evidence for a preparer-user perception gap with respect to the mediating impact of a consistent financial language. Our results contribute to the still-ongoing controversial debate on MAS integration by indicating that the effectiveness of MAS design cannot be evaluated solely from an instrumental perspective independent from users’ perceptions.

JEL classification



management accounting system controllership effectiveness preparer-user perception gap structural equation modeling (SEM) survey multi-group analysis 


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© The Author(s) 2012

This article is published under license to BioMed Central Ltd. Open Access This article is distributed under the terms of the Creative Commons Attribution License which permits any use, distribution and reproduction in any medium, provided the original author(s) and source are credited.

Authors and Affiliations

  • Barbara E. Weißenberger
    • 1
    Email author
  • Hendrik Angelkort
    • 1
  • Gero Holthoff
    • 1
  1. 1.Department of Business Administration and EconomicsJustus Liebig University GießenGermany

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