publication . Other literature type . Article . 2014

Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance

Adam S. Maiga; Anders Nilsson; Fred A. Jacobs;
  • Published: 01 Mar 2014
  • Publisher: Elsevier BV
  • Country: Sweden
Abstract
The interface between management control and information technology is an under-developed research area with a knowledge gap concerning its implications for financial performance. This study contributes to bridging this gap by investigates the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance. We surveyed a sample of 518 managers of U.S. manufacturing plants, approximately evenly distributed between those using activity-based costing and volume-based costing. Using hierarchical regression analyses, results indicate that while information technology integration and cost control systems d...
Subjects
free text keywords: /dk/atira/pure/core/keywords/SocialSciences/Business/Economics/BusinessStudies, Business studies, Accounting, Environmental economics, Multilevel model, Economics, Information technology, business.industry, business, Total absorption costing, Finance, Bridging (networking), Management control system, Operations management, Computer-integrated manufacturing, Activity-based costing, Control system
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publication . Other literature type . Article . 2014

Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance

Adam S. Maiga; Anders Nilsson; Fred A. Jacobs;