MANAGEMENT ACCOUNTING SYSTEM AS MEDIATING THE EFFECT OF DECENTRALIZATION AND LEADERSHIP STYLE ON MANAGERIAL PERFORMANCE

Abstract

Purpose of this study was to examine whether Management Accounting System (MAS) is able to mediate effect of leadership styles and decentralization on managerial performance. Study population is work unit heads of Jayapura City with sample were 39 respondents. Path Analysis is used in this study. The results showed that leadership style and decentralization that affect on managerial performance and Management Accounting System (MAS) can mediate effect of leadership styles and decentralization on managerial performance