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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.