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The mediating effect of shop-floor involvement on relations between advanced management accounting practices and operational non-financial performance indicators

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  • Abdel-Maksoud, Ahmed
  • Cheffi, Walid
  • Ghoudi, Kilani

Abstract

This study investigates the relationships between the extent of shop-floor (SF) involvement (SFI) and the deployment/use of management accounting systems (MAS) instruments; namely, advanced management accounting practices (AMAPs) and non-financial performance indicators (NFPIs). In contrast to the extant research that presumes a direct influence of the deployment of AMAPs on the use of NFPIs, we adopt a radical approach and investigate whether the extent of SFI mediates this presumed relationship between the two MAS instruments, a link overlooked in previous studies. This study investigates such a relationship at SF level; hence, operational NFPIs (ONFPIs) are considered. Our study is distinguished by validating, as its contribution, a single construct for SFI.

Suggested Citation

  • Abdel-Maksoud, Ahmed & Cheffi, Walid & Ghoudi, Kilani, 2016. "The mediating effect of shop-floor involvement on relations between advanced management accounting practices and operational non-financial performance indicators," The British Accounting Review, Elsevier, vol. 48(2), pages 169-184.
    • Handle: RePEc:eee:bracre:v:48:y:2016:i:2:p:169-184
    DOI: 10.1016/j.bar.2015.10.002
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