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Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance
School of Accounting, Florida International University, Miami, USA.
Department of Business Administration, Technology and Social Sciences, Accounting and Control, Luleå University of Technology, Luleå, Sweden.
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
2014 (English)In: The British Accounting Review, ISSN 0890-8389, E-ISSN 1095-8347, Vol. 46, no 1, p. 77-90Article in journal (Refereed) Published
Abstract [en]

The interface between management control and information technology is an under-developed research area with a knowledge gap concerning its implications for financial performance. This study contributes to bridging this gap by investigating the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance. We surveyed a sample of 518 managers of U.S. manufacturing plants, approximately evenly distributed between those using activity-based costing and volume-based costing. Using hierarchical regression analyses, results indicate that while information technology integration and cost control systems do not provide significant independent effects on plant financial performance, they do interact to positively impact manufacturing plant financial performance. Thus, our findings suggest that manufacturing plants will reap the greatest financial performance benefits from investments in activity-based cost control systems when combined with information technology integration.

Place, publisher, year, edition, pages
2014. Vol. 46, no 1, p. 77-90
Keywords [en]
Activity-based costing, Cost control systems, IT integration, Manufacturing plant financial performance, Volume-based costing
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-22056DOI: 10.1016/j.bar.2013.10.001Scopus ID: 2-s2.0-84896546774OAI: oai:DiVA.org:miun-22056DiVA, id: diva2:720507
Note

Language of Original Document: English

Available from: 2014-05-30 Created: 2014-05-30 Last updated: 2017-12-05Bibliographically approved

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Jacobs, Fred A.

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Citation style
  • apa
  • ieee
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  • Other style
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  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf