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Accounting, strategy and AMT investment

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  • Jones, TC
  • Lee, B

Abstract

One strand in the current debate on AMT investment emphasises technical aspects of investment appraisal. Another calls for a broader focus on wider decision-making processes and strategic considerations. This paper seeks to merge both sets of concerns. It uses two empirical studies of AMT decisions in a number of companies. The first demonstrates specific linkages between manufacturing strategies and financial justifications. The second explores ways in which connections between finance and strategy are constructed and how they are understood and evaluated by decision-makers. We conclude that AMT proposals succeed by linking accounting information to strategic considerations throughout the investment decision process.

Suggested Citation

  • Jones, TC & Lee, B, 1998. "Accounting, strategy and AMT investment," Omega, Elsevier, vol. 26(6), pages 769-783, December.
    • Handle: RePEc:eee:jomega:v:26:y:1998:i:6:p:769-783
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    References listed on IDEAS

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    1. Bessant, John & Haywood, Bill, 1988. "Flexible manufacturing in Europe," European Management Journal, Elsevier, vol. 6(2), pages 134-142, June.
    2. Currie, WL, 1989. "The art of justifying new technology to top management," Omega, Elsevier, vol. 17(5), pages 409-418.
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    Cited by:

    1. Miller, Peter & O'Leary, Ted, 2007. "Mediating instruments and making markets: Capital budgeting, science and the economy," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 701-734.
    2. Juan Feller & Alejandro F Mac Cawley & Jorge A Ramos-Grez & Iván La Fé-Perdomo, 2021. "Determining optimal laser-beam cutting equipment investment through a robust optimization modeling approach," PLOS ONE, Public Library of Science, vol. 16(7), pages 1-24, July.
    3. Violeta Keršulienė & Zenonas Turskis, 2014. "A hybrid linguistic fuzzy multiple criteria group selection of a chief accounting officer," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 15(2), pages 232-252, April.

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