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Manufacturing strategy, broad scope MAS information and information and communication technology

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  • Mia, Lokman
  • Winata, Lanita

Abstract

In today's global business environment, firms are under pressure to create competitive advantages. Among the ways to do so are offering a wide range of quality products at competitive price and being customer responsive. The pressure also acts as an impetus for firms to employ strategies suitable for creating competitive advantages. Just-in time manufacturing (JIT) is one such strategy. This study tested the proposition that the relationship between a firm's successful JIT application and its managers’ use of information and communication technology (ICT) is (a) partly indirect via the managers’ use of broad scope MAS information, and (b) partly direct. The participants were 76 general managers, each in charge of one business unit (BU) within their firms. The results support part (a), but not part (b) of the proposition. Specifically, the results reveal that JIT application is positively associated with managers’ use of broad scope information provided by the management accounting system (henceforth, MAS information), which in turn, is positively associated with the use of ICT.

Suggested Citation

  • Mia, Lokman & Winata, Lanita, 2008. "Manufacturing strategy, broad scope MAS information and information and communication technology," The British Accounting Review, Elsevier, vol. 40(2), pages 182-192.
    • Handle: RePEc:eee:bracre:v:40:y:2008:i:2:p:182-192
    DOI: 10.1016/j.bar.2008.02.003
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    References listed on IDEAS

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    3. Rogério João Lunkes & Fabricia Silva da Rosa & Pamela Lattanzi, 2020. "The Effect of the Perceived Utility of a Management Control System with a Broad Scope on the Use of Food Waste Information and on Financial and Non-Financial Performances in Restaurants," Sustainability, MDPI, vol. 12(15), pages 1-14, August.
    4. Abdel-Maksoud, Ahmed & Cheffi, Walid & Ghoudi, Kilani, 2016. "The mediating effect of shop-floor involvement on relations between advanced management accounting practices and operational non-financial performance indicators," The British Accounting Review, Elsevier, vol. 48(2), pages 169-184.
    5. Abdel-Maksoud, A. & Cerbioni, F. & Ricceri, F. & Velayutham, S., 2010. "Employee morale, non-financial performance measures, deployment of innovative managerial practices and shop-floor involvement in Italian manufacturing firms," The British Accounting Review, Elsevier, vol. 42(1), pages 36-55.
    6. Jacobo Gomez-Conde & Ernesto Lopez-Valeiras & Fabricia Silva Rosa & Rogério João Lunkes, 2023. "The effect of management control systems in managing the unknown: Does the market appreciate the breadth of vision?," Review of Managerial Science, Springer, vol. 17(8), pages 2769-2795, November.
    7. Rui Pires & Maria-Ceu Gaspar Alves & Catarina Fernandes, 2023. "The Usefulness of Accounting Information and Management Accounting Practices under Environmental Uncertainty," JRFM, MDPI, vol. 16(2), pages 1-21, February.

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