Manufacturing strategy, broad scope MAS information and information and communication technology

Mia, Lokman; Winata, Lanita

doi:10.1016/j.bar.2008.02.003

Cited by 33 publications

(51 citation statements)

References 29 publications

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“…This finding is consistent with previous researches (e.g. Mia, 2000;Mia and Winata, 2008). It means that if managers use more non-financial, external, future oriented, timely and aggregated information that are provided by MAS, the higher the chances of meeting their performance targets.…”

Section: Discussionsupporting

confidence: 92%

“…First, the sample population of this study was narrowly focused on Iranian financial organizations and may not be a true representation of all Iranian industries. Second, this study uses a selection of constructs (contingent variables) based on previous literature like: Hoque (2011), Mia and Winata (2008), Chung et al (2012) and Etemadi et al (2009). It is possible that there are other important constructs that can affect MAS and managerial performance.…”

Section: Discussionmentioning

confidence: 99%

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The mediating effect of management accounting system on the relationship between competition and managerial performance

Ghasemi

Mohamad

Karami

et al. 2016

IJAIM

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Purpose This study aims to examine the effect of interaction between market competition and management accounting system (MAS) characteristics on managerial performance. Scope of the study is concentrated on Iranian financial organizations and managers of these organizations were identified as respondents for the questionnaire survey. Design/methodology/approach This study used the SmartPLS to analyze the data, and the model of the study was estimated with structural equation modeling (SEM). It follows the recommended two-stage analytical procedures of SEM: assessing confirmatory measurement models (factor analysis) and confirmatory structural models (path analysis). Findings The study uncovered the existence of direct relationships between competition and MAS, and between MAS and managerial performance. The study also confirmed that the relationship between competition and managerial performance is mediated by MAS. Research limitations/implications The findings provide valuable insights to guide managers in financial organizations to improve their performance through suitable MAS by considering internal and environmental factors. Recommendations on how to improve MAS and managerial performance are provided accordingly. Originality/value Prior researches confirm that there is no unique and universal MAS for all organizations, as this depends on internal firm characteristics and environmental features. However, there has been a lack of empirical evidence on MAS researches in the service organizations.

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Section: Discussionsupporting

confidence: 92%

Section: Discussionmentioning

confidence: 99%

The mediating effect of management accounting system on the relationship between competition and managerial performance

Ghasemi

Mohamad

Karami

et al. 2016

IJAIM

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“…He also proposes that the advanced technologies of JIT are associated with broadly based MCS. Mia and Winata (2008) found that JIT is positively associated with the use of broad scope MAS information. Ahmad and Mohamed Zabri (2015) revealed that AMT has a positive association with the use of costing system, performance evaluation system and strategic management accounting.…”

Section: Lean Manufacturing Mas Information and Performancementioning

confidence: 94%

Market Competition, Lean Manufacturing Practices and The Role of Management Accounting Systems (MAS) Information

Ismail

Isa²,

Mia³

2018

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Adoption of advanced manufacturing techniques such as lean manufacturing is one of the strategies that help manufacturing firms to sustain their competitiveness and achieve the desired outcomes. It is argued that the traditional Management Accounting Systems (MAS) are no longer capable of providing information necessary to operate in the ever changing business environment. This study examines the role of MAS information in the relationship between market competition, lean manufacturing and organisational performance. Data were gathered using a questionnaire survey from manufacturing firms listed in the Federation of Malaysian Manufacturers (FMM) Directory. The results reveal the relationships between lean manufacturing and the MAS, as well as between the MAS and performance, are positive and significant, which suggest that the relationship between lean manufacturing and performance is indirect through the MAS. This provides evidence that the use of MAS information in a lean manufacturing environment facilitates firms in improving organisational performance. ABSTRAK Penggunaan teknik pengilangan maju seperti pengilangan 'lean' adalah salah satu strategi yang membantu syarikat pengilangan untuk mengekalkan daya saing mereka dan mencapai hasil yang dikehendaki. Adalah dikatakan bahawa sistem perakaunan pengurusan (MAS) tradisional tidak lagi mampu menyediakan maklumat yang diperlukan untuk beroperasi dalam persekitaran perniagaan yang sentiasa berubah-ubah. Kajian ini mengkaji peranan maklumat MAS dalam hubungan di antara persaingan pasaran, pengilangan 'lean' dan prestasi organisasi. Data dikumpulkan dengan menggunakan soal selidik dari firma-firma pengilangan yang disenaraikan di Direktori Persekutuan Pekilang-Pekilang Malaysia (FMM). Keputusan mendedahkan bahawa hubungan di antara pengilangan 'lean' dan MAS, serta di antara MAS dan prestasi, adalah positif dan signifikan, yang menunjukkan bahawa hubungan di antara pengilangan 'lean' dan prestasi adalah secara tidak langsung melalui MAS. Ini memberikan bukti bahawa penggunaan maklumat MAS di dalam persekitaran pengilangan 'lean' memudahkan syarikat untuk meningkatkan prestasi organisasi.Kata kunci: Pengilangan 'lean'; 'just in time'; pengurusan kualiti menyeluruh; persaingan pasaran; sistem perakaunan pengurusan JPengurusan 4 (52) 2018.indd 47

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“…Year Application Techniques Mia and Winata (2008) Revealed that JIT application is positively associated with managers' use of broad scope information provided by the management accounting system (MAS information), which in turn, is positively associated with the use of ICT. Simulated annealing (SA), kanban Panayiotou and Cassandras (1999) Developed an algorithm to maximise the throughput of a kanban manufacturing system with arbitrary arrival and service process distributions by adjusting the number of kanban allocated to each production stage while maintaining the total work-in-process inventory at any desired level.…”

Section: Authormentioning

confidence: 98%

Application of analytic hierarchy process in just-in-time manufacturing systems: a review

Sharma

Agrawal

2010

IJDATS

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Because of globalisation and an associated global manufacturing environment, cost competitiveness has become necessary. In order to survive, the manufacturing firms have to provide a high level of service to the customers and a high level of throughput with the lowest Work-In-Process (WIP) inventory among other factors. It often becomes difficult to achieve all the objectives by a company management. Implementation of the manufacturing techniques like just-in-time (JIT) or pull production techniques may give the solution. Selection of optimal policy among various JIT policies is another issue which requires a trade-off among performance measures. The most widely used method in the decision making is analytic hierarchy process (AHP). The present paper is devoted to a literature review concerning the applications of AHP in JIT manufacturing environment.

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Manufacturing strategy, broad scope MAS information and information and communication technology

Cited by 33 publications

References 29 publications

The mediating effect of management accounting system on the relationship between competition and managerial performance

The mediating effect of management accounting system on the relationship between competition and managerial performance

Market Competition, Lean Manufacturing Practices and The Role of Management Accounting Systems (MAS) Information

Application of analytic hierarchy process in just-in-time manufacturing systems: a review

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