A note on market competition, advanced manufacturing technology and management accounting and control systems change / Che Ruhana Isa
Changes in competitive and manufacturing environments have important implications for designing appropriate management accounting and control systems (MACS) in organizations. This paper examines the effect of market competition and advanced manufacturing technology on management accounting and contr...
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| Format: | Article |
| Language: | English |
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Accounting Research Institute (ARI) & Faculty of Accountancy
2007
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| Online Access: | https://ir.uitm.edu.my/id/eprint/4188/2/4188.pdf |
| _version_ | 1825733744638558208 |
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| author | Isa, Che Ruhana |
| author_facet | Isa, Che Ruhana |
| author_sort | Isa, Che Ruhana |
| collection | UITM |
| description | Changes in competitive and manufacturing environments have important implications for designing appropriate management accounting and control systems (MACS) in organizations. This paper examines the effect of market competition and advanced manufacturing technology on management accounting and control systems change. Using a sample of 110 Malaysian manufacturing firms, this study investigated the roles of perceived market competition, advanced manufacturing technology adoption and employee attitude toward change in predicting MACS change. Hypotheses were tested using both quantitative and qualitative data collected by a questionnaire survey and post-survey interviews. It was hypothesized that changes in perceived market competition and changes in advanced manufacturing technology adoption
directly affect changes in MACS. |
| first_indexed | 2024-03-06T01:21:38Z |
| format | Article |
| id | oai:ir.uitm.edu.my:4188 |
| institution | Universiti Teknologi MARA |
| language | English |
| last_indexed | 2024-03-06T01:21:38Z |
| publishDate | 2007 |
| publisher | Accounting Research Institute (ARI) & Faculty of Accountancy |
| record_format | dspace |
| spelling | oai:ir.uitm.edu.my:41882023-11-17T03:15:55Z https://ir.uitm.edu.my/id/eprint/4188/ A note on market competition, advanced manufacturing technology and management accounting and control systems change / Che Ruhana Isa Isa, Che Ruhana Periodicals. Societies. Serials Changes in competitive and manufacturing environments have important implications for designing appropriate management accounting and control systems (MACS) in organizations. This paper examines the effect of market competition and advanced manufacturing technology on management accounting and control systems change. Using a sample of 110 Malaysian manufacturing firms, this study investigated the roles of perceived market competition, advanced manufacturing technology adoption and employee attitude toward change in predicting MACS change. Hypotheses were tested using both quantitative and qualitative data collected by a questionnaire survey and post-survey interviews. It was hypothesized that changes in perceived market competition and changes in advanced manufacturing technology adoption directly affect changes in MACS. Accounting Research Institute (ARI) & Faculty of Accountancy 2007-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/4188/2/4188.pdf A note on market competition, advanced manufacturing technology and management accounting and control systems change / Che Ruhana Isa. (2007) Malaysian Accounting Review <https://ir.uitm.edu.my/view/publication/Malaysian_Accounting_Review/>, 6 (2). pp. 43-62. ISSN 1675-4077 |
| spellingShingle | Periodicals. Societies. Serials Isa, Che Ruhana A note on market competition, advanced manufacturing technology and management accounting and control systems change / Che Ruhana Isa |
| title | A note on market competition, advanced manufacturing technology and management accounting and control systems change / Che Ruhana Isa |
| title_full | A note on market competition, advanced manufacturing technology and management accounting and control systems change / Che Ruhana Isa |
| title_fullStr | A note on market competition, advanced manufacturing technology and management accounting and control systems change / Che Ruhana Isa |
| title_full_unstemmed | A note on market competition, advanced manufacturing technology and management accounting and control systems change / Che Ruhana Isa |
| title_short | A note on market competition, advanced manufacturing technology and management accounting and control systems change / Che Ruhana Isa |
| title_sort | note on market competition advanced manufacturing technology and management accounting and control systems change che ruhana isa |
| topic | Periodicals. Societies. Serials |
| url | https://ir.uitm.edu.my/id/eprint/4188/2/4188.pdf |
| work_keys_str_mv | AT isacheruhana anoteonmarketcompetitionadvancedmanufacturingtechnologyandmanagementaccountingandcontrolsystemschangecheruhanaisa AT isacheruhana noteonmarketcompetitionadvancedmanufacturingtechnologyandmanagementaccountingandcontrolsystemschangecheruhanaisa |