The Relationships among Personality, Management Accounting Information Systems, and Customer Relationship Quality

摘要

In the recent years, the business environment for small and medium-sized enterprises (SMEs) in Taiwan has become more difficult due to low-cost competition from Mainland China. In order to cope with uncertainties in the environment, businesses have to focus their attention on customer relationship quality, development of a robust personality in managers, and utilization of management accounting information systems (MAIS). Utilizing MAIS and improving customer satisfaction to create customer royalty are tasks that businesses should work on in marketing. The purpose of this study is to examine whether use of MAIS is a variable mediating the relationship between managers with an internal locus of control and customer relationship quality. The method is based on multiple regression and path analysis. Data were collected using a questionnaire administered to 300 SME managers in central Taiwan who were also members of NCUE EMBA Association by mail. 169 valid responses were obtained, resulting in a response rate of 56.3%. Results showed that personality has a direct effect on customer relationship quality, and personality can also indirectly affect customer relationship quality through use of MAIS. Findings of this study can be a reference for local SMEs when selecting managers.