MA

Cards (8)

  • Characteristics of a MA:
    • Business Knowledge
    • IT Skills
    • Accounting skills
    • Interpersonal skills
    • Communication skills
    • Team skills
    • Flexibility
  • Role of a MA:
    • Information provider and interpreter
    • Decision supporter
    • Periodic reporter and planner
    • Interaction with management team reducing conflict
    • Administration
  • Antecedents - External
    • Ownership
    • Regulation
    • Environment
  • Antecedents - Internal
    • Size
    • Structure
    • Culture
    • Technology
    • Management
    • Business nature and circumstances
  • Antecedents - Individual:
    • Orientation
    • Background
  • Consequences:
    Influencing Performance
    With interaction
    • Enhanced decision making
    • Better planning and control
    • MAs more informed
    Less interaction
    • Weaker control and performance
    • MAs lack business knowledge
  • Consequences:
    Information Impact
    With Interaction
    • Enhanced quality, use and value of accounting information
    • MAs appreciate non-financial factors
    • MAs can assess quality of incoming information
    Less Interaction
    • Less interest and value attached to MA information
  • Consequences:
    Role Interface
    With interaction
    • Enhances relationships
    • Easier to challenge
    • Managers more likely to present issues
    Less interaction
    • Less scope for conflicts
    • Managers more remote