Top management support and management accounting system quality
The mediating role of work involvement
Keywords:
Top Management Support, MAS Quality, Work Involvement, CooperativesAbstract
This study aims to examine the direct effect of top management support and the mediating role of work involvement on the quality of the Management Accounting System (MAS) within the Multipurpose Cooperative (KSU) Talenta Kupang. The research utilized a sample of 116 KSU employees. Data were analyzed using path analysis through Structural Equation Modeling (SEM), facilitated by SmartPLS version 3.0. The findings reveal that: (1) top management support has a direct and positive influence on MAS quality; (2) top management support has a direct and significant positive effect on work involvement; (3) work involvement has a direct and significant positive impact on MAS quality; and (4) work involvement mediates the relationship between top management support and MAS quality.
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Copyright (c) 2025 Ronald E. Renoat, Ridolof W. Batilmurik; David S. Latupeirissa; Agnes Sefaca Hida Bunga
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