The consequences of customization on management accounting system design

Bouwens, Jan; Abernethy, Margaret A.

doi:10.1016/s0361-3682(99)00043-4

Cited by 303 publications

(338 citation statements)

References 23 publications

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“…Several studies find that firms following a more conservative strategy place more emphasis on cost control than those following a more entrepreneurial strategy (Chenhall & Morris, 1995;Dent, 1990;Simons, 1987). Bouwens and Abernethy (2000) found that firms going through a strategic change process, typically categorized as an entrepreneurial activity, place more importance on integrated PMM information. Finally, Abernethy and Brownell (1999) found that hospitals following a prospector strategy focused more attention on dialogue, communication and learning.…”

Section: Measures Improve Decision-makingmentioning

confidence: 99%

Choice and change of measures in performance measurement models

Malina

Selto

2004

Management Accounting Research

146

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Section: Measures Improve Decision-makingmentioning

confidence: 99%

Choice and change of measures in performance measurement models

Malina

Selto

2004

Management Accounting Research

146

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“…To support and evaluate realization of the strategic benefits of AMT, MAIS must provide non-financial performance information that reflects and is aligned with strategic goals (Gates and Germain, 2015;Honggowati, Aryani and Rahmawati, 2015). Bouwens and Abernethy (2000) empirically found that the production systems of customization, which is the strategic focus of a firm, affect the design of MAIS. The results of their study indicated that under high customization systems, MAIS must provide types of customer or market related broad scope and aggregated information, which also reflect the strategic orientation of a firm.…”

Section: A Amt and Mais Strategic Alignmentmentioning

confidence: 99%

The Strategic Alignment of Management Accounting Information Systems, and Organizational Performance

Choe¹

2017

Glob Bus Financ Rev

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A B S T R A C TUsing structural equation modeling, this study empirically examined the causal relationships among the level of advanced manufacturing technology (AMT), facilitation of alignment, the degree of strategic alignment of management accounting information systems (MAIS), and the improvement of production performance. The causal relationships between MAIS strategic alignment and information characteristics of MAIS were also investigated. Results showed that the level of AMT has a significant and positive impact on alignment facilitation. A significant causal relationship between alignment facilitation and MAIS strategic alignment was also found. It was shown that under high degrees of MAIS strategic alignment, MAIS must provide broad-scope and integrated types of information. The causal relationships between MAIS strategic alignment and organizational performance were significant and positive. Thus, it is concluded that under high levels of AMT, high degrees of MAIS strategic alignment positively contribute to the improvement of a firm's production performance. Ⅰ. IntroductionStrategic alignment of information systems (IS) has become an important research topic. Thus, many studies (e.g., Alina and Daniel, 2013;King and Teo, 1997;Wu, Straub, and Liang, 2015) have suggested definitions and types of IS strategic alignment and investigated its impact on performance. Das, Zahra, and Warkentin (1991) have suggested a framework that links strategic IS planning and business strategy, Received: Jun. 20, 2017; Revised: Oct. 16, 2017; Accepted: Nov. 17, 2017 † Jong-min Choe Professor, School of Business, Kyungpook National University, Taegu, Republic of Korea Tel. +82-53-950-5445 E-mail: choejj@knu.ac.kr and relates it to company performance. Alina and Daniel (2013) defined the strategic alignment of IS as a collaborative process among business strategy, business organization, and IS infrastructure and strategy. King and Teo (1997) proposed four types (i.e., degrees) of alignment: administrative, sequential, reciprocal, and full integration. They also empirically examined and demonstrated the positive effects of the degrees of alignment on organizational performance. Wu, Straub, and Liang (2015) defined IS strategic alignment as the fit between business strategy and IS strategy. They confirmed the positive impact of IS strategic alignment on business performance. In investigating the effects of IS strategic alignment on performance, some prior studies did not consider contingency variables that may influence the strategic

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“…Menurut Bouwens & Abernethy (2000) bahwa "management accounting information system is a formal system designed for providing information to managers". Selanjutnya Hansen & Mowen (2015:4) menambahkan lebih lanjut bahwa: "management accounting information system is an information system that proceduces output using inputs and process needed to satisfy specific management objectives".…”

Section: Pendahuluanmentioning

confidence: 99%

Sistem Informasi Dilihat Dari Aspek Kualitas Informasi Akuntansi Manajemen

Rachmawati

2016

JRAK

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Abstract. Management accounting information is generated by management accounting informationAbstrak. Informasi akuntansi manajemen dihasilkan oleh sistem informasi akuntansi manajemen. Sistem informasi yang berkualitas yang mampu menghasilkan informasi akuntansi manajemen yang berkualitas. Sistem informasi diukur dengan atribut: integration, flexibility, accessibility, formalization dan media richness. Sedangkan informasi akuntansi manajemen diukur dengan atribut: scope, timeliness, accuracy, format dan relevancy. Penelitian ini bertujuan untuk mengukur seberapa besar pengaruh kualitas sistem informasi akuntansi manajemen terhadap kualitas informasi akuntansi manajemen. Penelitian ini menggunakan metode survei, bersifat deskriptif dan verifikatif. Unit analisis pada Direktorat Kepegawaian ITB. Analisis data menggunakan persamaan regresi. Hasil penelitian menunjukkan bahwa kualitas sistem informasi akuntansi manajemen berpengaruh pada kualitas informasi akuntansi manajemen besarnya variabilitas kualitas informasi akuntansi manajemen dijelaskan oleh variabel kualitas sistem informasi akuntansi manajemen sebesar 98,6%. Kata Kunci: Sistem Informasi Akuntansi; Informasi Akuntansi Manajemen; Akuntansi Manajemen.

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The consequences of customization on management accounting system design

Cited by 303 publications

References 23 publications

Choice and change of measures in performance measurement models

Choice and change of measures in performance measurement models

The Strategic Alignment of Management Accounting Information Systems, and Organizational Performance

Sistem Informasi Dilihat Dari Aspek Kualitas Informasi Akuntansi Manajemen

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