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.
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. 107.