Managerial Use of Broad Scope MAS Information – A Function of JIT and ICT: An Exploratory Study

Authors

Lanita Winata, School of Accounting, Finance and Economics, Griffith University, AustraliaFollow
Lokman Mia, School of Accounting, Finance and Economics, Griffith University, Australia

Document Type

Article

Abstract

Is managerial use of the broad scope MAS (management accounting systems) information a function of JIT implementation and ICT? This study attempts to address the above question. The research propositions are developed following the relevant literature on MAS information, ICT and JIT. Seventy-six general managers, each in charge of one strategic business unit (SBU) within their respective organizations, participated in the study. Data was collected from the SBU general managers using a survey questionnaire. The results reveal that just-in-time manufacturing (JIT) implementation and managers’ use of information and communication technology (ICT) are determinants of their use of the broad scope MAS information.

Recommended Citation

Winata, Lanita and Mia, Lokman, "Managerial Use of Broad Scope MAS Information – A Function of JIT and ICT: An Exploratory Study" (2005). ICEB 2005 Proceedings (Hong Kong, SAR China). 107.
https://aisel.aisnet.org/iceb2005/107