The relations among competition, delegation, management accounting systems change and performance: A path model

► I investigate the relations among competition, delegation, management accounting and control systems (MACS) change and organizational performance. ► I use data from a questionnaire survey of a sample of Australian strategic business units. ► Increased competition results in improved organizational performance indirectly through changes in MACS. ► The relationship between competition and organizational performance is mediated by a decentralized organizational form and changes in MACS.