IDEAS home Printed from https://ideas.repec.org/a/taf/euract/v12y2003i1p175-199.html
   My bibliography  Save this article

Manufacturing strategy implementation and cost management systems effectiveness

Author

Listed:
  • Andreas Nicolaou

Abstract

The fit between manufacturing strategy and the use of cost management systems that could effectively support a firm's information needs in strategic and operational decision-making is prerequisite for a firm's ability to attain desired objectives in its value chain. The primary purpose of this study is to examine the relationship between the use of just-in-time and electronic data interchange systems, as an important dimension of a firm's manufacturing strategy, and the perceptions of top financial officers about the effectiveness of cost management systems in supporting strategic and operational decision needs. The results for the research hypothesis, which was examined using a sample of 604 manufacturing organizations in the USA, provided some support for the argument that perceptions of effectiveness of a firm's CMS can be a valid indicator of how well is the CMS designed to support strategic and operational decision needs that are necessary for the implementation of a firm's manufacturing strategy.

Suggested Citation

  • Andreas Nicolaou, 2003. "Manufacturing strategy implementation and cost management systems effectiveness," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 175-199.
    • Handle: RePEc:taf:euract:v:12:y:2003:i:1:p:175-199
    DOI: 10.1080/0963818031000087871
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/0963818031000087871
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/0963818031000087871?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Adel R. Haedr & Messaoud Mehafdi, 2017. "Accounting for Management Control in Large Libyan Companies," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 3(3), pages 279-304, July.
    2. Marques, Maria da Conceição da Costa, 2010. "The role of cost accounting in the university performance measurement in Portugal," MPRA Paper 29749, University Library of Munich, Germany, revised 26 Feb 2011.
    3. Alexander Himme, 2012. "Critical success factors of strategic cost reduction," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(3), pages 183-210, December.
    4. Kanellou, Alexandra & Spathis, Charalambos, 2013. "Accounting benefits and satisfaction in an ERP environment," International Journal of Accounting Information Systems, Elsevier, vol. 14(3), pages 209-234.
    5. Ulf Diefenbach & Andreas Wald & Ronald Gleich, 2018. "Between cost and benefit: investigating effects of cost management control systems on cost efficiency and organisational performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(1), pages 63-89, March.
    6. Benita M. Gullkvist, 2013. "Drivers of change in management accounting practices in an ERP environment," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 6(2), pages 149-174, September.
    7. Granlund, Markus, 2011. "Extending AIS research to management accounting and control issues: A research note," International Journal of Accounting Information Systems, Elsevier, vol. 12(1), pages 3-19.
    8. Henri, Jean-François & Boiral, Olivier & Roy, Marie-Josée, 2016. "Strategic cost management and performance: The case of environmental costs," The British Accounting Review, Elsevier, vol. 48(2), pages 269-282.
    9. Nicolaou, Andreas I., 2008. "Research issues on the use of ERPS in interorganizational relationships," International Journal of Accounting Information Systems, Elsevier, vol. 9(4), pages 216-226.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:12:y:2003:i:1:p:175-199. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/REAR20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.