Top managers have a decisive role in managing business organizations, including linking the effective use of their organizational resources with the corporate strategy. This study aims to analyze the influence of top management support on the utilization of management accounting systems (MAS) in SMEs. For this purpose, we explored the mediating role of four variables related to organizational decision-making orientation and user issues and concerns. The findings of our study suggest that top management can use these variables to improve the utilization of the information provided by MAS in the SMEs’ decision processes. They also show the decisive role of user satisfaction and training in improving MAS utilization. We discuss these findings and present theoretical and practical contributions to the management accounting literature.

中文翻译：

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理清高层管理人员对管理会计系统使用的影响

高层管理人员在管理商业组织方面发挥着决定性作用，包括将组织资源的有效利用与公司战略联系起来。本研究旨在分析高层管理人员的支持对中小企业使用管理会计系统（MAS）的影响。为此，我们探讨了与组织决策导向和用户问题和关注相关的四个变量的中介作用。我们的研究结果表明，高层管理人员可以利用这些变量来提高 MAS 提供的信息在中小企业决策过程中的利用率。它们还显示了用户满意度和培训在提高 MAS 利用率方面的决定性作用。我们讨论这些发现并提出对管理会计文献的理论和实践贡献。