The relationships among management accounting information, organizational learning and production performance

Journal of Strategic Information Systems

Volumn 13, Issue 1, 2004, Pages 61-85

  Choe, Jong min ^a  

^a Kyungpook National University   (South Korea)

Author keywords

Advanced manufacturing technology; Facilitators of organizational learning; Information technology; Management accounting information; Organizational learning; Production performance

Indexed keywords

COST ACCOUNTING; COSTS; INFORMATION TECHNOLOGY; LEARNING SYSTEMS; MATERIALS; PERSONNEL; QUALITY CONTROL; SOCIETIES AND INSTITUTIONS;

ADVANCED MANUFACTURING TECHNOLOGY; MANAGEMENT ACCOUNTING INFORMATION; ORGANIZATIONAL LEARNING; PRODUCTION PERFORMANCE;

MANAGEMENT INFORMATION SYSTEMS;

EID: 2442678141     PISSN: 09638687     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jsis.2004.01.001     Document Type: Article

References (72)

1. Abernethy M., Brownell P. Management control systems in research and development organizations: the role of accounting, behavior and personnel controls. Accounting, Organizations and Society. 22:(3/4):1997;233-248.
2. Abernethy M.A., Lillis A. The impact of manufacturing flexibility on management control system design. Accounting, Organizations and Society. 20:(4):1995;241-258.
3. Agarwal, D., 1997. An empirical investigation of the impact of advanced manufacturing technology on business performance. PhD Dissertation, The City University of New York.
4. Alavi M. Computer-mediated collaborative learning: an empirical evaluation. MIS Quarterly. 18:1994;159-174.
5. Argote L. Organizational Learning: Creating, Retaining and Transferring Knowledge. 1999;Kluwer Academic Publisher, New York.
6. Baron R., Kenney A. The moderator-mediator distinction in social psychological research: conceptual, strategic, and statistical consideration. Journal of Personality and Social Psychology. 51:1986;1173-1182.
7. Barr P.S., Stimpert J.L., Huff A.S. Cognitive change, strategic action, and organizational renewal. Strategic Management Journal. 13:(1):1992;15-36.
8. Bartunek J.M. Changing interpretive schemes and organizational restructuring: the example of a religious order. Administrative Science Quarterly. 29:(2):1984;355-372.
9. Blaylock K., Rees P. Cognitive style and the usefulness of information. Decision Sciences. 15:1984;74-91.
10. Bledsoe N.L., Ingram R.W. Customer satisfaction through performance evaluation. Journal of Cost Management (Winter). 1997;43-50.
11. Boyer K.K. Evolutionary patterns of flexible automation and performance: a longitudinal study. Management Science. 45:1999;824-842.
12. Bruggeman W., Slagmulder R. The impact of technological change on management accounting. Management Accounting Research. 6:1995;241-252.
13. Chenhall R.H. Reliance on manufacturing performance measures, total quality management and organization performance. Management Accounting Research. 8:1997;187-206.
14. Chenhall R.H., LangfieldSmith K. Adoption and benefits of management accounting practices: an Australian study. Management Accounting Research. 9:1998;1-19.
15. Choe J.M. The effects of user participation on the design of accounting information systems. Information and Management. 34:1998;185-198.
16. Chong K. Management accounting systems, task uncertainty and managerial performance: a research note. Accounting, Organizations and Society. 21:1996;415-421.
17. Cohen W.M., Levinthal D.A. Absorptive capacity: a new perspective on learning and innovation. Administrative Science Quarterly. 35:1990;128-152.
18. Conner R., Prahalad K. A resource-based theory of the firm: knowledge versus opportunism. Organization Science. 7:1996;477-501.
19. Daft R., Lengel R. Organizational information requirements, media richness and structural design. Management Science. 32:(5):1986;554-571.
20. Daft R., Macintosh N. A tentative exploration into the amount and equivocality of information processing in organizational work units. Administrative Science Quarterly. 26:1981;207-224.
21. Daft R., Weick K.E. Towards a model of organizations as interpretation systems. Academy of Management Review. 9:(2):1984;284-295.
22. Fiol C.M., Lyles M.A. Organizational learning. Academy of Management Review. 10:(3):1985;803-813.
23. Flamholtz E. Accounting, budgeting and control systems in their organizational context: theoretical and empirical perspectives. Accounting, Organizations and Society. 8:1983;153-169.
24. Flamholtz E., Das T. Toward an integrative framework of organizational control. Accounting, Organizations and Society. 10:(1):1985;35-50.
25. Fullerton R., McWatters S. The role of performance measures and incentive systems in relation to the degree of JIT implementation. Accounting, Organizations and Society. 27:2002;711-736.
26. Grant R.M. Toward a knowledge-based theory of the firm. Strategic Management Journal. 17:1996;109-122.
27. Harrison S.P., Poole M. Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: a research note. Accounting, Organizations and Society. 22:(6):1997;557-572.
28. Holsapple C., Luo W. A framework for studying computer support of organizational infrastructure. Information and Management. 31:1996;13-24.
29. Irani Z., Sharif A., Love P. Transforming failure into success through organizational learning: an analysis of a manufacturing information system. European Journal of Information Systems. 10:2001;55-66.
30. Kim D.H. The link between individual and organizational learning. Sloan Management Review. 35:(1):1993;37-50.
31. Kloot L. Organizational learning and management control systems: responding to environmental change. Management Accounting Research. 8:1997;47-73.
32. Kock N., McQueen R. Group support as a moderator of interdepartmental knowledge communication in process improvement groups: an action research study. Information Systems Journal. 8:1998;183-198.
33. Korea Production Committee, 1999. The report about the state of automation in Korean manufacturing firms. Korean Production Committee.
34. Kraatz M. Learning by association? Interorganizational networks and adaptation to environmental change. Academy of Management Journal. 41:(6):1998;621-643.
35. Kwok R., Khalifa M. Effects of GSS on knowledge acquisition. Information and Management. 34:1998;307-315.
36. Lam S. The effects of group decision support systems and task structures on group communication and decision quality. Journal of Management Information Systems. 13:(4):1997;193-215.
37. Lederer J., Smith G. Individual differences and decision making using various levels of aggregation of information. Journal of Management Information Systems. 5:(3):1989;53-69.
38. Lee S., Courtney J., O'keefe R. A system for organizational learning using cognitive maps. OMEGA. 20:(1):1992;23-36.
39. Lessner J. Performance measurement in a just-in-time environment: can traditional performance measurement still be used? Journal of Cost Management (Fall). 1989;22-28.
40. Little S., Quintas P., Ray T. Managing Knowledge: An Essential Reader. 2002;SAGE Publications, London, UK.
41. Machlup F. Semantic Quirks in Studies of Information. 1983;Wiley, New York.
42. Macintosh B., Daft L. User department technology and information design. Information and Management. 1:1978;123-131.
43. McNair C.J. Interdependence and control: traditional vs. activity-based responsibility accounting. Journal of Cost Management (Summer). 1990;15-24.
44. Meredith J.R., Hill M. Justifying new manufacturing systems: a managerial approach. Sloan Management Review (Summer). 1987;49-61.
45. Miller J.A. Designing and implementing a new cost management system. Journal of Cost Management (Winter). 1992;41-53.
46. Nanni A.J., Dixon J., Vollmann T.E. Integrated performance measurement: management accounting to support the new manufacturing realities. Journal of Management Accounting Research. 4:1992;1-19.
47. Nevis C., DiBella J., Gould M. Understanding organizations as learning systems. Sloan Management Review (Winter). 1995;73-85.
48. Nonaka I. A dynamic theory of organizational knowledge creation. Organization Science. 5:(1):1994;14-37.
49. Otley D.T. Management control in contemporary organizations: towards a wider framework. Management Accounting Research. 5:1994;289-299.
50. Ouksel A., Mihavics K., Chalos P. Accounting information systems and organizational learning. Accounting, Management and Information Technology. 7:(1):1997;1-19.
51. Parthasarthy R., Sethi S.P. Relating strategy and structure to flexible automation: a test of fit and performance implications. Strategic Management Journal. 14:1993;529-549.
52. Pennings J., Barkema H., Douma S. Organizational learning and diversification. Academy of Management Journal. 37:(3):1994;608-640.
53. Sanchez R. Strategic flexibility in product competition. Strategic Management Journal. 16:1995;135-159.
54. Scarbrough P., Nanni A.J., Sakurai M. Japanese management accounting practices and the effects of assembly and process automation. Management Accounting Research. 2:1991;27-46.
55. Scott J. Facilitating interorganizational learning with information technology. Journal of Management Information Systems. 17:(2):2000;81-113.
56. Sharma S., Durand R.M., Gur-arie O. Identification and analysis of moderator variables. Journal of Marketing Research. 18:1981;291-300.
57. Shirani A., Tafti M., Affisco J. Task and technology fit: a comparison of two technologies for synchronous and asynchronous group communication. Information and Management. 36:1999;139-150.
58. Sim K.L., Killough L.N. The performance effects of complementarities between manufacturing practices and management accounting systems. Journal of Management Accounting Research. 10:1998;325-346.
59. Simonin B. The importance of collaborative know-how. Academy of Management Journal. 40:(5):1997;1150-1174.
60. Simons R. How new top managers use control systems as levers of strategic renewal. Strategic Management Journal. 15:1994;169-189.
61. Smith A., Vasudevan P., Tanniru R. Organizational learning and resource-based theory: an integrative model. Journal of Organizational Change Management. 9:1996;41-53.
62. Snell S., Dean J.W. Strategic compensation for integrated manufacturing: the moderating effects of jobs and organizational inertia. Academy of Management Journal. 37:(5):1994;1109-1140.
63. Specht P. Job characteristics as indicants of CBIS data requirements. MIS Quarterly. 10:1986;271-286.
64. Tyre M.J., Hippel E. The situated nature of adaptive learning in organizations. Organization Science. 8:(1):1997;71-83.
65. Vandenbosch B., Higgins C. Executive support systems and learning: a model and empirical test. Journal of Management Information Systems. 12:1995;99-130.
66. Vandenbosch B., Higgins C. Information acquisition and mental models: an investigation into the relationship between behaviour and learning. Information Systems Research. 7:(2):1996;198-214.
67. Van de Ven A.H., Ferry D. Measuring and Assessing Organizations. 1980;Wiley-Interscience, New York.
68. Venkatraman N. IT-Induced Business Reconfiguration. 1991;Oxford University Press, Fair Lawin, NJ.
69. Vickery S., Droge C., Markland R. Production competence and business strategy: do they affect business performance? Decision Science. 24:1993;435-455.
70. Yadav S. Classifying an organization to identify its information requirements: a comprehensive framework. Journal of Management Information Systems. 2:(1):1985;39-60.
71. Young S.M., Selto F.H. Explaining cross-sectional workgroup performance differences in a JIT facility: a critical appraisal of a field-based study. Journal of Management Accounting Research. 5:1993;300-326.
72. Youssef, M.A., 1991. Advanced manufacturing technologies, manufacturing strategy and economic performance: an empirical investigation. Doctoral Dissertation, The City University of New York.