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| Tekijä: | Mia, L. Winata, L. |
| Otsikko: | Manufacturing strategy, broad scope MAS information and information and communication technology |
| Lehti: | British Accounting Review
2008 : JUN, VOL. 40:2, p. 182-192 |
| Asiasana: | competitive advantage manufacturing strategy communication information technology managers companies Australia |
| Kieli: | eng |
| Tiivistelmä: | Nowadays, in the global business environment firms are under pressure to create competitive advantages (hereafter as: cmp-advgs.), e.g. offering quality products at competitive price and being customer responsive. Firms are inspired to employ strategies suitable for creating cmp-advgs. Just-in time manufacturing (JIT) is one such strategy. In this study, tested is the proposition that the relationship btw. a firm's successful JIT application and its managers' use of information and communication technology (ICT) is (a) partly indirect through the managers' use of broad scope the management accounting system (here as: MAS) information, and (b) partly direct. Based on responses from 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. It is specifically found out that JIT application is positively associated with managers' use of broad scope information provided by the MAS information, which in turn, is positively associated with the use of ICT. |
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