dc.contributor.author | Ismail, Kamisah | |
dc.contributor.author | Isa, Che Ruhana | |
dc.contributor.author | Mia, Lokman | |
dc.date.accessioned | 2019-05-29T12:38:41Z | |
dc.date.available | 2019-05-29T12:38:41Z | |
dc.date.issued | 2018 | |
dc.identifier.issn | 0114-0582 | |
dc.identifier.doi | 10.1108/PAR-04-2015-0010 | |
dc.identifier.uri | http://hdl.handle.net/10072/381112 | |
dc.description.abstract | Purpose – This paper aims to report the results of a study investigating the mediating role of managerial
use of management accounting system (MAS) information in the relationship between integrated
manufacturing practices (IMPs) and organisational performance (OP). IMP comprises three manufacturing
practices, namely, just in time (JIT), total quality management (TQM) and advanced manufacturing
technologies (AMTs).
Design/methodology/approach – Using a mailed questionnaire, the data were gathered from senior
managers working in 110 manufacturing firms listed in the Federation of Malaysian Manufacturers (FMM)
Directory. Partial least square (PLS) was used to analyse the data.
Findings – The results reveal that the relationship between IMP and OP exists via managerial use of MAS
information, that is, adoption of IMP is positively associated with managerial use of MAS information, which
in turn, is positively associated with the performance. In other words, managerial use of MAS information
plays a significant role in linking adoption of IMP with OP.
Originality/value – The use of MAS information in integrated manufacturing environment is found to
assist firms in improving performance. Prior research on the IMP–OP relationship reports mixed
(inconclusive) results. The authors contend that a possible reason for such results reported in prior studies is
that the studies did not investigate the relationship between OP and IMP comprising each of the three
manufacturing practices and performance as proposed by Dean and Snell (1991). | |
dc.description.peerreviewed | Yes | |
dc.language | English | |
dc.language.iso | eng | |
dc.publisher | Emerald Publishing | |
dc.publisher.place | United Kingdom | |
dc.relation.ispartofpagefrom | 2 | |
dc.relation.ispartofpageto | 19 | |
dc.relation.ispartofissue | 1 | |
dc.relation.ispartofjournal | Pacific Accounting Review | |
dc.relation.ispartofvolume | 30 | |
dc.subject.fieldofresearch | Accounting, auditing and accountability | |
dc.subject.fieldofresearch | Accounting, auditing and accountability not elsewhere classified | |
dc.subject.fieldofresearchcode | 3501 | |
dc.subject.fieldofresearchcode | 350199 | |
dc.title | Evidence on the usefulness of management accounting systems in integrated manufacturing environment | |
dc.type | Journal article | |
dc.type.description | C1 - Articles | |
dc.type.code | C - Journal Articles | |
gro.hasfulltext | No Full Text | |
gro.griffith.author | Mia, Lokman | |