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

Abstract

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.