The impact of departmental interdependencies and management accounting system use on subunit performance: A second look

In his comment, Frank G. H. Hartmann raises 2 main objections against the way relationships between departmental interdependencies, management accounting system use and subunit performance are modeled and tested in Jonas Gerdin's study, namely: 1. the model mixes a selection and an interaction for to fit - no single theory can predict both at the same time, and 2. the mediating-variable model used does not actually assess whether fit between interdependence and MAS use is related to enhanced performance. A reaction to these insightful arguments is presented.