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Manufacturing strategy implementation and cost management systems effectiveness

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  • Andreas Nicolaou
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    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.

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    File URL: http://www.tandfonline.com/doi/abs/10.1080/0963818031000087871
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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 12 (2003)
    Issue (Month): 1 ()
    Pages: 175-199

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    Handle: RePEc:taf:euract:v:12:y:2003:i:1:p:175-199

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    Cited by:
    1. Benita M. Gullkvist, 2013. "Drivers of change in management accounting practices in an ERP environment," International Journal of Economic Sciences and Applied Research (IJESAR), Technological Educational Institute (TEI) of Kavala, Greece, vol. 6(2), pages 149-174, September.

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