Effect of the Enabling Perception of Costing Systems by Managers in the Performance of their Tasks

Guilherme Eduardo de Souza, Marcielle Anzilago, Ilse Maria Beuren


The goal of this study is to analyze the effect of the enabling perception of costing systems by managers in the performance of their tasks, mediated by the intensity in of use of these costing systems and the level of psychological empowerment. The research was carried out through a survey of 62 companies listed in the Perfil das Empresas com Projetos Aprovados ou em Implantação na Zona Franca de Manaus Profile of Companies, in 2014. With a view to analyzing the hypotheses replicated from Mahama’s and Cheng’s (2013) study, the Structural Equations Modeling technique wasused. The research results show that the managers’ enabling perception of costing systems does not affect their  intensity of use, but it impacts on psychological empowerment, and this is directly reflected in the performance of tasks, indicating that the greater the empowerment, the better manager performance will be. It isconcluded that the model partially supports the relationships delineated and that the antecedents related to the costing systems require further study.



Enabling perception; Costing systems; Psychological empowerment; Performance of tasks.


Adler, P.S., & Borys, B. (1996). Two types of bureaucracy: enabling and coercive. Administrative Science Quarterly, 41(1), 61-89.

Agarwal, R., & Prasad, J. (1998).The antecedents and consequents of user perceptions in information technology adoption. Decision Support Systems, 22(1), 15-29.

Ahrens, T., & Chapman, C.S. (2004). Accounting for flexibility and efficiency: a field study of management control systems in a restaurant chain. Contemporary Accounting Research, 21(2), 271-301.

Al-Omiri, M., & Drury, C. (2007). A survey of factors influencing the choice of product costing systems in U.K. organizations. Management Accounting Research, 18(4), 399-424.

Anderson, M.C., Asdemir, O., & Tripathy, A. (2013).Use of precedent and antecedent information in strategic cost management. Journal of Business Research, 66(5), 643-650.

Anderson, S.W., & Young, S.M. (1999). The impact of contextual and process factors on the evaluation of activity based costing systems. Accounting, Organizations and Society, 24(7), 525-559.

Anzilago, M., Beuren, I.M., & Dal Vesco, D.G. (2015). O uso dos sistemas de controle gerencial nas medidas de desempenho está associado com diminuição da ambiguidade de papéis e aumento de empowerment psicológico? Anais do Congresso ANPCONT, Curitiba, PR, Brasil, 14.

Ashforth, B.E. (1989). The experience of powerlessness in organizations. Organizational Behavior and Human Decision Processes, 43(2), 207-242.

Bandura, A. (1997). Self-efficacy: the exercise of control. New York: Freeman and Company.

Bido, D.S., Silva, D., Souza, C.A., & Godoy, A.S. (2010). Mensuração com indicadores formativos nas pesquisas em administração de empresas: como lidar com multicolinearidade entre eles?.Administração: Ensino e Pesquisa, 11(2), 45-269.

Binato, A., & Estrada, R.J.S. (2002). Gestão de custos por atividades em pequenas empresas. Anais do Encontro Nacional de Engenharia de Produção, Curitiba, PR, Brasil, 22.

Brimson, J.A. (1996). Contabilidade por atividades: uma abordagem de custeio baseado em atividades. São Paulo: Atlas.

Bromwich, M., & Scapens, R.W. (2016). Management accounting research: 25 years on. Management Accounting Research, 31(1), 1-9.

Burney, L.L., Henle, C.A., & Widiner, S.A. (2009).A path model examining the relations among strategic performance system characteristics, organizational justice, and extra- and in-role performance. Accounting, Organizations and Society, 34(3-4), 305-321.

Cane, S., & Mccarthy, R. (2009). Analyzing the factors that affect information systems use: a task-technology fit meta-analysis. Journal of Computer Information Systems, 50(1), 108-123.

Carless, S. (2004). Does psychological empowerment mediate the relationship between psychological climate and job satisfaction?.Journal of Business and Psychology, 18(4), 405-425.

Chenhall, R.H. (2004). The role of cognitive and affective conflict in early implementation of activity-based cost management. Behavioral Research in Accounting, 16(1), 19-44.

Chin, W.W. (1998). The partial least squares approach for structural equation modeling. In: G.A. Marcoulides (Ed.). Modern methods for business research (pp. 295-336). Lawrence Erlbaum Associates.

Chin, W.W. & Newsted, P.R. (1999). Structural equation modeling analysis with small samples using partial least squares. In: R.H. Hoyle. Statistical strategies for small sample research (pp. 307-341). Thousand Oaks, CA, USA: Sage Publishing.

Christensen, J., & Demski, J.S. (1997). Product costing in the presence of endogenous sub cost functions. Review of Accounting Studies, 2(1), 65-87.

Cogan, S. (1999). Custos e preços: formação e análise. São Paulo: Pioneira.

Conger, J.A., & Kanungo, R.N. (1988).The empowerment process: integrating theory and practice. Academy of Management Review, 13(3), 471-482.

Davis, F.D. (1993). User acceptance of information technology: system characteristics, user perceptions and behavioral impacts. International Journal of Man-Machine Studies, 38(3), 475-487.

Delone, W.H., & Mclean, E.R. (1992). Information systems success: the quest for the dependent variable. Information Systems Research, 3(1), 60-95.

Delone, W.H., & Mclean, E.R. (2003). The DeLone and McLean model of information systems success: a ten-year update. Journal of Management Information Systems,19(4), 9-30.

Dickson, K.E., & Lorenz, A. (2009). Psychological empowerment and job satisfaction of temporary and part-time non-standard workers: a preliminary investigation. Journal of Behavioral & Applied Management, 10(2), 166-191.

Evanschitzky, H., & Armstrong, J.S. (2013). Research with In-built replications: comment and further suggestions for replication research. Journal of Business Research, 66(9), 1406-1408.

Fornell, C., & Larcker, D.F. (1981).Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50.

Gist, M., & Mitchell, T.N. (1992). Self-efficacy: A theoretical analysis of its determinants and malleability. Academy of Management Review, 17(2), 183-211.

Gosselin, M. (1997). The effect of strategy and organizational structure on the adoption and implementation of activity based costing. Accounting, Organizations and Society, 22(1), 105-122.

Govindarajan, V., & Shank, J.K. (1989). Strategic cost analysis: the crown cork and seal case. Journal Cost Manage, 2(4), 5-16.

Ghalayini, A.M., & Noble, J.S. (1996).The changing basis of performance measurement. International Journal of Operations & Production Management, 16(8), 63-80.

Hair Jr. J.F., Black, W.C., Babin, B.J., Anderson, R.E., & Tatham, R.L. (2009). Análise multivariada de dados (6a ed.). Porto Alegre: Bookman.

Hansen, D.R., & Mowen, M.M. (2003). Gestão de custos: contabilidade e controle (3a ed.). São Paulo: Pioneira.

Hechanova, R.M., Alampay, R.B.A., & Franco, E.P. (2009). Psychological empowerment, job satisfaction, and performance among Filipino service workers. Asian Journal of Social Psychology, 9(1), 72-78.

Horngren, C.T., Datar, S.M., & Foster, G. (2004). Contabilidade de custos (Vols. 1-2, 11a ed.). São Paulo: Prentice Hall.

Ittner, C.D., Lanen, W.N., & Larcker, D.F. (2002). The association between activity-based costing and manufacturing performance. Journal of Accounting Research, 40(3), 711-726.

Jarrar, N.S., Smith, M., & Dolley, C. (2007). Perceptions of preparers and users of accounting change: a case study in an Australian university. Managerial Auditing Journal, 22(1), 80-94.

Kanter, R.M. (1983). The change masters. New York, NY, USA: Simon and Schuster.

Kaplan, R.S. (1999). Dos custos à performance. Rio de Janeiro: HSM Management.

Kaplan, R.S., & Cooper, R. (1998).Custo e desempenho: administre seus custos para ser mais competitivo. São Paulo: Futura.

Klann, R.C., & Beuren, I.M. (2014). Relações do empowerment psicológico com o sistema de mensuração de desempenho e o desempenho gerencial. Revista Ambiente Contábil, 6(3), 116- 133.

Kraimer, M.L., Seibert, S.E., & Liden, R.C. (1999). Psychological empowerment as a multidimensional construct: a test of construct validity. Educational and Psychological Measurement, 59(1), 127-142.

Mahama, H., & Cheng, M.M. (2013). The effect of managers’ enabling perceptions on costing system use, psychological empowerment, and task performance. American Accounting Association, 25(1), 89-114.

Malmi, T. (2016). Managerial its studies in management accounting: 1990-2014. Management Accounting Research, 31(1), 31-44.

Manz, C.C., & Sims Jr, H.P. (1993).Business without bosses: how self-managing teams are building high performance companies. New York: Wiley.

Mcgowan, A.S., & Klammer, T.P. (1997).Satisfaction with activity-based cost management implementation. Journal of Management Accounting Research, 9(1), 217-237.

Messner, M. (2016). Does industry matter? How industry context shapes management accounting practice. Management Accounting Research, 31(1), 103-111.

Nascimento, S., &Beuren, I.M. (2014). Impacto do sistema de recompensa e do acesso às informações sobre o desempenho individual no empowerment psicológico e o seu reflexo na eficácia gerencial de empresa multinacional. Sociedade, Contabilidade e Gestão, 9(1), 6-24.

Onyishi, E.I. (2006). The role of organizational support, psychological empowerment and employment status on organizational citizenship behavior. Doctoral Dissertation, University of Nigeria, Nsukka, Nigeria.

Otley, D. (2016). The contingency theory of management accounting and control: 1980-2014.Management Accounting Research, 31(1), 45-62.

Ozer, E.M., & Bandura, A. (1990). Mechanisms governing empowerment effects: a self-efficacy analysis. Journal of Personality and Social Psychology, 58(3), 472-486.

Schoute, M. (2009). The relationship between cost system complexity, purposes of use, and cost system effectiveness. The British Accounting Review, 41(1), 208-226.

Seddon, P.B. (1997). A respecification and extension of the DeLone and McLean model of IS success. Information Systems Research, 8(3), 240-253.

Shanks, G., Parr, A., Hu, B., Corbitt, B., Thanasankit, T., & Seddon, P. (2000).Differences in critical success factors in ERP systems implementation in Australia and China: a cultural analysis. Proceedings of the ECIS 2000 (European Conference on Information Systems). Seattle, WA, USA, 53.

Shields, M.D. (1995). An empirical analysis of firms’ implementation experiences with activity-based costing. Journal of Management Accounting Research, 7(4), 148-166.

Siqueira, M.M.M., & Gomide Jr, S. (2004). Vínculos do indivíduo com o trabalho e com a organização. In: J.C. Zanelli, J.E Borges-Andrade, & A.V.B. Bastos (Orgs.). Psicologia, organizações e trabalho no Brasil. Porto Alegre: Artmed.

Spreitzer, G.M. (1995). Psychological empowerment in the workplace: dimensions, measurement, and validation. The Academy of Management Journal, 38(5), 1442-1465.

Spreitzer, G.M. (1996). Social structural characteristics of psychological empowerment. Academy of Management Journal, 39(2), 483-504.

Spreitzer, G.M., Kizilos, M.A., & Nason, S.W. (1997).A dimensional analysis of the relationship between psychological empowerment and effectiveness, satisfaction and strain. Journal of Management, 23(5), 679-704.

Spreitzer, G.M., Janasz, S.C., & Quinn, R.E. (1999).Empowered to lead: the role of psychological empowerment in leadership. Journal of Organizational Behavior, 20(4), 511-526.

Straub, D., Limayem, M., & Karahanna-Evaristo, E. (1995). Measuring system usage: Implications for IS theory testing. Management Science, 41(8), 1328-1342.

Sweller, J. (1994).Cognitive load theory, learning difficulty, and instructional design. Learning and Instruction, 4(4), 295-312.

Thomas, K.W., & Velthouse, B.A. (1990). Cognitive elements of empowerment: An interpretive model of intrinsic motivation. Academy of Management Review, 15(4), 666-681.

Uncles, M.D., & Kwok, S. (2013).Designing research with in-built differentiated replication. Journal of Business Research, 66(9), 1398-1405.

Van Merrienboer, J.J.G., & Sweller, J. (2005). Cognitive load theory and complex learning: Recent developments and future directions. Educational Psychology Review, 17(2), 147-177.

Venkatesh, V., Morris, M.G., Davis, G.B., & Davis, F.D. (2003). User acceptance of information technology: toward a unified view. MIS Quarterly, 27(3), 425-478.

DOI: http://dx.doi.org/10.51341/1984-3925_2017v20n3a6


  • There are currently no refbacks.

e-ISSN: 1984-3925

Licença Creative Commons
The JAMG adopts the Creative Commons license CC-BY-NC ND Creative Commons Attribution 4.0 

Indexing and Abstracting:

Logotipo SPELLLogotipo LATINDEX Logotipo OPENAIRE Logotipo DOAJLogotipo Cengage Logotipo EBSCOLogotipo REDIB Logotipo ESCI