Title

Chapter 3: Assessing the main and interaction effects of activity-based costing and internal and external information systems integration on manufacturing plant operational performance

Document Type

Article

Publication Date

1-1-2017

Publication Title

Advances in Management Accounting

Volume

29

First Page

55

Last Page

90

Keywords

Activity-based costing, Dynamic capabilities, External information systems integration, Internal information systems integration, Performance

Abstract

Copyright © 2017 by Emerald Publishing Limited. Purpose: The purpose of this study is to assess the main and interaction effects of activity-based costing (ABC), internal information systems integration (IISI), and external information systems integration (EISI) on manufacturing plant operational performance, controlling for plant characteristics Methodology/approach: The study uses survey data from a cross-section of 369 U.S. manufacturing plants. Data were analyzed using hierarchical regression model. Findings and implications: The results indicate partial support for the main and two-way interaction effects on plant operational performance. The three-way interaction effects are significant and positive, suggesting that deploying all three resources (i.e., ABC, IISI, and EISI) leads to the higher plant operational performance. Originality/value: The paper significantly extends prior research and contributes to the understanding of the main and interaction effects of ABC, IISI, and EISI on manufacturing plant operational performance. The paper would also be of interest to practitioners interested in keeping up with academic literature.

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