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

The British accounting review, 2014-03, Vol.46 (1), p.77 [Peer Reviewed Journal]

ISSN: 0890-8389 ;ISSN: 1095-8347 ;EISSN: 1095-8347 ;DOI: 10.1016/j.bar.2013.10.001

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  • Title:
    Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance
  • Author: Maiga, Adam S. ; Nilsson, Anders ; Jacobs, Fred A.
  • Subjects: Accounting and Control ; Activity-based costing ; Cost control systems ; IT integration ; Manufacturing plant financial performance ; Redovisning och styrning ; Volume-based costing
  • Is Part Of: The British accounting review, 2014-03, Vol.46 (1), p.77
  • Description: 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 investigating 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 do not provide significant independent effects on plant financial performance, they do interact to positively impact manufacturing plant financial performance. Thus, our findings suggest that manufacturing plants will reap the greatest financial performance benefits from investments in activity-based cost control systems when combined with information technology integration.
  • Language: English
  • Identifier: ISSN: 0890-8389
    ISSN: 1095-8347
    EISSN: 1095-8347
    DOI: 10.1016/j.bar.2013.10.001
  • Source: SWEPUB Freely available online
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