Abstract :
This study aimed to examine the effect of management accounting systems on managerial performance with environmental uncertainty, business strategy, decentralization as a moderating variable. The population in this study is the Palembang branch of the banking company. While the sample in this study were selected using purposive sampling method and acquired 27 banking companies as the study sample. From the analysis it can be concluded that the significant effect of management accounting systems on managerial performance with environmental uncertainty, business strategy, decentralization as a moderator variable.
Key Word : Management accounting system, perceived environmental uncertainty, business strategy, decentralization