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Manufacturing strategy implementation and cost management systems effectiveness


  • Andreas Nicolaou


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

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    References listed on IDEAS

    1. Hall, C. & Hamao, Y. & Harris, T.S., 1992. "A Comparison of relations Between Security Market Prices, Returns and Accounting Measures in Japan and the Unites States," Papers 92-36, Columbia - Graduate School of Business.
    2. repec:bla:joares:v:31:y:1993:i::p:183-223 is not listed on IDEAS
    3. repec:bla:joares:v:38:y:2000:i:1:p:1-21 is not listed on IDEAS
    4. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 1998. "Relative valuation roles of equity book value and net income as a function of financial health," Journal of Accounting and Economics, Elsevier, vol. 25(1), pages 1-34, February.
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    Cited by:

    1. 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.
    2. 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), Eastern Macedonia and Thrace Institute of Technology (EMATTECH), Kavala, Greece, vol. 6(2), pages 149-174, September.

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