Author(s)

Uvesh Husain

Economics and Business Studies Department, Mazoon College, Muscat, Oman.

The study aims to find out the ways in which corporate performance can be enhanced with the help of establishing managerial autonomy and implementing management accounting information systems in manufacturing organizations in Oman. The study is novel for considering factors of integration, reliability, flexibility, and efficiency to enhance corporate performance in Oman. In this qualitative study, the manufacturing sector has been considered, as it has shown significant growth that can impact Oman’s economy positively if an efficient enough system is implemented. By applying analytical tests through SPSS and AMOS, results have shown that the impact of managerial autonomy and factors of efficiency, reliability, and flexibility in management accounting information systems are significant and positive on corporate performance in Oman. But the impact of integration is insignificant. Most of the organizations in Oman are yet in the decision-making process for the implementation of the Management Accounting Information System; the outcomes of this study can help in the decision-making, policy-making, and implementation processes, thus contributing to the performance enhancement of the manufacturing corporations in Oman.

Managerial Autonomy, Management Accounting Information System, Corporate Performance, Sultanate of Oman

Husain, U. (2023) Assessing the Corporate Performance via Managerial Autonomy in Oman: Mediating Role of Management Accounting Information System. Open Journal of Social Sciences, 11, 462-478. doi: 10.4236/jss.2023.112030.