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The Effects of Information Technology Integration on Manufacturing Financial Performance: The Role of Cost Control Systems

Advances in Management Accounting

ISBN: 978-1-78190-104-5, eISBN: 978-1-78190-105-2

Publication date: 31 July 2012

Abstract

Using a survey method, this study extends prior research by comparing the impact of IT integration on manufacturing financial performance under activity-based costing (ABC) and volume-based costing (VBC). The findings indicate that IT integration is significantly associated with financial performance for plants that have adopted ABC, while this relationship does not hold for plants that have adopted VBC. The findings suggest that the type of costing system can help explain contradictory findings in extant literature regarding the impact of information technology on organization's financial performance.

Keywords

Citation

Maiga, A.S. (2012), "The Effects of Information Technology Integration on Manufacturing Financial Performance: The Role of Cost Control Systems", Epstein, M.J. and Lee, J.Y. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 21), Emerald Group Publishing Limited, Leeds, pp. 183-206. https://doi.org/10.1108/S1474-7871(2012)0000021013

Publisher

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Emerald Group Publishing Limited

Copyright © 2012, Emerald Group Publishing Limited