IDEAS home Printed from https://ideas.repec.org/a/taf/acctbr/v41y2011i2p145-169.html
   My bibliography  Save this article

Exploring the direct and indirect performance effects of information/communication technology and management accounting and controls

Author

Listed:
  • Jason Zezhong Xiao
  • Rong-Ruey Duh
  • Chee W. Chow

Abstract

The primary aim of this paper is to explore whether, and how, information and communication technology (ICT) mediates the performance effect of management accounting and controls (MAC). A second objective is to advance understanding of Chinese firms' management practices. Archival and survey data from 219 exchange-listed Chinese firms show that both ICT and a wide range of MAC are extensively used, though there is great variation across firms in the use of each technique. We also find that both ICT and MAC (with a few exceptions, including activity-based costing/management) have significant and positive direct performance effects and in addition, ICT enables MAC to have a significant and positive indirect performance effect. These results suggest that both the use and evaluation of ICT and MAC would be made more effective by explicitly considering the mediating role of ICT in MAC deployment. Since Chinese firms are rapidly expanding their use of ICT and MAC, they will especially benefit from paying heed to these lessons.

Suggested Citation

  • Jason Zezhong Xiao & Rong-Ruey Duh & Chee W. Chow, 2011. "Exploring the direct and indirect performance effects of information/communication technology and management accounting and controls," Accounting and Business Research, Taylor & Francis Journals, vol. 41(2), pages 145-169, June.
    • Handle: RePEc:taf:acctbr:v:41:y:2011:i:2:p:145-169
    DOI: 10.1080/00014788.2011.550742
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/00014788.2011.550742
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/00014788.2011.550742?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

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

    Citations

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


    Cited by:

    1. Kludacz-Alessandri Magdalena, 2020. "The Relationship between Cost System Functionality, Management Accounting Practices, and Hospital Performance," Foundations of Management, Sciendo, vol. 12(1), pages 223-236, January.
    2. Uyar, Ali & Kuzey, Cemil, 2016. "Does management accounting mediate the relationship between cost system design and performance?," Advances in accounting, Elsevier, vol. 35(C), pages 170-176.

    More about this item

    Statistics

    Access and download statistics

    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:taf:acctbr:v:41:y:2011:i:2:p:145-169. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RABR20 .

    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.