IDEAS home Printed from https://ideas.repec.org/a/eee/jomega/v26y1998i6p769-783.html
   My bibliography  Save this article

Accounting, strategy and AMT investment

Author

Listed:
  • Jones, TC
  • Lee, B

Abstract

One strand in the current debate on AMT investment emphasises technical aspects of investment appraisal. Another calls for a broader focus on wider decision-making processes and strategic considerations. This paper seeks to merge both sets of concerns. It uses two empirical studies of AMT decisions in a number of companies. The first demonstrates specific linkages between manufacturing strategies and financial justifications. The second explores ways in which connections between finance and strategy are constructed and how they are understood and evaluated by decision-makers. We conclude that AMT proposals succeed by linking accounting information to strategic considerations throughout the investment decision process.

Suggested Citation

  • Jones, TC & Lee, B, 1998. "Accounting, strategy and AMT investment," Omega, Elsevier, vol. 26(6), pages 769-783, December.
    • Handle: RePEc:eee:jomega:v:26:y:1998:i:6:p:769-783
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0305-0483(98)00019-X
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Bessant, John & Haywood, Bill, 1988. "Flexible manufacturing in Europe," European Management Journal, Elsevier, vol. 6(2), pages 134-142, June.
    2. Currie, WL, 1989. "The art of justifying new technology to top management," Omega, Elsevier, vol. 17(5), pages 409-418.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Miller, Peter & O'Leary, Ted, 2007. "Mediating instruments and making markets: Capital budgeting, science and the economy," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 701-734.
    2. Juan Feller & Alejandro F Mac Cawley & Jorge A Ramos-Grez & Iván La Fé-Perdomo, 2021. "Determining optimal laser-beam cutting equipment investment through a robust optimization modeling approach," PLOS ONE, Public Library of Science, vol. 16(7), pages 1-24, July.
    3. Violeta Keršulienė & Zenonas Turskis, 2014. "A hybrid linguistic fuzzy multiple criteria group selection of a chief accounting officer," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 15(2), pages 232-252, April.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Kearns, Grover S., 2006. "The effect of top management support of SISP on strategic IS management: insights from the US electric power industry," Omega, Elsevier, vol. 34(3), pages 236-253, June.
    2. Hipkin, I. B. & Lockett, A. G., 1995. "A study of maintenance technology implementation," Omega, Elsevier, vol. 23(1), pages 79-88, February.
    3. Torkkeli, Marko & Tuominen, Markku, 2002. "The contribution of technology selection to core competencies," International Journal of Production Economics, Elsevier, vol. 77(3), pages 271-284, June.
    4. Rajesh Kr Singh & Sachin Kumar Mangla & Manjot Singh Bhatia & Sunil Luthra, 2022. "Integration of green and lean practices for sustainable business management," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 353-370, January.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:jomega:v:26:y:1998:i:6:p:769-783. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/wps/find/journaldescription.cws_home/375/description#description .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.