The Roles of Market Competition and Advanced Manufacturing Technology in Predicting Management Accounting and Control Systems Change

Che Ruhana Isa ； Soon-Yau, Foong ； Murali Sambasivan

《Asia Pacific Management Review》 10卷6期 (2005/12) Pp. 397-403

https://doi.org/10.6126/APMR.2005.10.6.07

並列摘要

This study replicates and extends Libby and Waterhouse's (1996) study on changes of management accounting and control systems (MACS) in business organizations. Using a sample of 110 Malaysian manufacturing firms, this study investigates the roles of perceived market competition, advanced manufacturing technology adoption and employee attitude toward change in predicting MACS change. It is hypothesized that changes in perceived market competition and changes in advanced manufacturing technology adoption directly affect changes in MACS. Since attitude toward change reflects managers' perceptions on change, it is conjectured that attitude toward change also influences MACS change. The results indicate that changes in competition and advanced technology adoption significantly affect MACS change but attitude towards change has no effect on MACS change.

並列關鍵字

Management Accounting and Control Systems MACS ； Advanced Manufacturing Technology AMT ； Attitude toward change

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