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This paper aims to report the results of a study investigating the mediating role of managerial use of management accounting system (MAS) information in the relationship between integrated manufacturing practices (IMPs) and organisational performance (OP). IMP comprises three manufacturing practices, namely, just in time (JIT), total quality management (TQM) and advanced manufacturing technologies (AMTs).

Using a mailed questionnaire, the data were gathered from senior managers working in 110 manufacturing firms listed in the Federation of Malaysian Manufacturers (FMM) Directory. Partial least square (PLS) was used to analyse the data.

The results reveal that the relationship between IMP and OP exists via managerial use of MAS information, that is, adoption of IMP is positively associated with managerial use of MAS information, which in turn, is positively associated with the performance. In other words, managerial use of MAS information plays a significant role in linking adoption of IMP with OP.

The use of MAS information in integrated manufacturing environment is found to assist firms in improving performance. Prior research on the IMP–OP relationship reports mixed (inconclusive) results. The authors contend that a possible reason for such results reported in prior studies is that the studies did not investigate the relationship between OP and IMP comprising each of the three manufacturing practices and performance as proposed by Dean and Snell (1991).

The purpose of this paper is to examine the role of strategic alliance (SA) and innovation on organizational sustainability using data from North American organizations listed in the Dunn-Bradstreet database. While organizational economic sustainability could be achieved in several ways, this research investigates the relationship of engagement in SA, product life cycle (PLC) and innovation with organizational sustainability from the perspective of the strategy-based balanced scorecard (BSC) that incorporates the mix of financial as well as environmental and social concerns in an environment.

This paper reports the results of an empirical study investigating the above relationships in Canadian and American organizations listed in the Dunn & Bradstreet database. The authors analyze the responses to the survey consisting of the questions about firm’s internal process, external environment, strategy, BSC perception and corporate performance of the companies who indicated that they use the BSC.

Consistent with the authors’ predictions, results show that there are positive and significant relationships between PLC and SA, between innovation and sustainability, and between innovation and SA (though positive but not significant), thus providing support for the hypotheses. Though the methodology the authors applied is acceptable in management accounting research, the authors recognize that there are limitations of this study and further studies are necessary before the results can be generalized.

This paper contributes to the literature by providing empirical evidence encompassing the areas of SA, innovation and performance leading toward sustainability.

This paper aims to examine the role of senior managers’ use of financial and non-financial performance measures in the relationship between decentralization and organizational performance in the hotel industry.

Data were collected using a mailed questionnaire. General Managers in charge of medium-to-large hotels in Thailand completed the questionnaire. In total, 131 general managers, one from each hotel, participated in the study. Path analysis technique was used to test the hypotheses.

The results indicate that the general managers’ use of financial and non-financial performance measures fully mediates the relationship between the extent of decentralization of decision-making and hotel performance. The results reveal that the decentralization of decision-making alone is not enough to help a hotel improve its performance. Indeed, the relationship between decentralization of decision-making and hotel performance exists only via the general manager’s use of the performance measures. It is contended that a general manager’s use of the performance measures in a hotel encourages department managers to make appropriate decisions to successfully improve their department’s performance which, in turn, leads to increased performance of the hotel.

This study provides empirical evidence indicating how senior managers in hotels with decentralized decision-making could use performance measures to better manage their hotels, thereby improving the hotel’s performance. An in-depth analysis of the data reveals that the senior manager’s use of the non-financial, and not the financial, performance measures is a mediator of the relationship between decentralization of decision-making and hotel performance.

The extant literature suggests that an increasing number of organisations are adopting manufacturing strategies such as JIT practices to continuously improve provision of products and associated services desired by customers. The authors aim to investigate the relationship between adoption (implementation) of JIT practices and organisational performance taking into account the role of market competition and managerial use of management accounting system (MAS) information.

Data for the study were collected from 92 general managers of Australian manufacturing organisations. Mailed questionnaire and personal interviews were used to collect the data.

The results reveal that market competition and managerial use of MAS (hereafter, the use of MAS) information impact the relationship between an organisation's adoption of JIT practices and its financial performance. The results reported in prior studies on the relationship are mixed; some studies report a positive relationship while others report no relationship. This study explains with empirical evidence when adoption of JIT practices provides financial benefits and when it does not.

The results are of interest to researchers and managers to understand performance implications of adoption of JIT practices and the use of MAS information. For researchers, the results make an incremental contribution to knowledge by revealing that adoption of JIT practices is beneficial in situations where it is supported by the use of MAS information in high competition market. For managers, the results highlight that an organisation will perform better in competitive market if it adopts JIT practices and its managers' information needs are met by its MAS. Specifically, the results will help managers to decide when adoption of JIT practices is beneficial, thereby help prevention of suboptimal decisions and the associated costs.

The study challenges the inconclusive results reported in previous studies on the relationship between firms' adoption of JIT practices and financial performance and offers explanations for those results. The results show that benefits from an organisation's adoption of JIT practices are not universal. Rather, the benefits occur in situations where the use of MAS information and market competition are high.

Reports the results of the first stage of a study which investigates the adoption of just‐in‐time (JIT) manufacturing systems and the design of appropriate accounting information systems (AIS). While almost all adopters report that JIT has provided benefits to their business, it is not clear that managers fully understand or are, as yet, capable of exploiting the full advantages of JIT. Identifies several factors which appear to be important in the successful implementation of JIT management systems in Australia, including the close geographic proximity of suppliers and customers, the existence of a highly competitive market, a broad product range, small to medium firm size, the existence of flexible manufacturing technology, large inventory holdings as a percentage of total assets, the use of JIT by dominant industry members (automobile manufacturers) and a low degree of vertical integration in the firm. Industry type is also an important factor.

Reports the results of a study which investigated the moderating role of managers’ value orientation towards innovation (VOI) on the relationships between managers’ organisational commitment and two management control features – decentralised organisational structure and budgetary participation. Data for the study were collected from 116 managers in manufacturing firms. The results indicate that managers’ VOI has a significant moderating effect on the relationships between the two management control features and managers’ organisational commitment. The results reveal that the relationships are stronger for managers with high VOI than for managers with low VOI. These results have implications for enhancing managers’ organisational commitment through the design of management control systems appropriate for the extent of innovative work values promoted by organisations.

The purpose of this paper is to investigate the relationship between organisations' sustainability performance management practices and sustainability performance.

Data for the study were collected from 314 medium to large organisations operating in Australia. A mailed printed questionnaire was used to collect the data. Personal interviews with 20 senior executives were conducted to pilot test and refine the questionnaire.

The results indicate the organisations apply eight sustainability performance management practices (SPMPs) to improve seven different sustainability performance indicators (SPIs). Each of the eight SPMPs is positively associated with at least one or more SPIs. The paper finds that customer value, new product development and information capital performance indicators are each associated with a single SPMP, while the other four performance indicators (environmental, employee value, social responsibility, and financial performance) are each associated with multiple SPMPs. Overall, the results indicate that increasing the level of an organisation's focus on its individual SPMPs is positively associated with its better performance under one or more SPIs.

This study provides empirical evidence concerning which SPMPs are positively associated with particular SPIs. A framework of the identified SPMPs and SPIs is developed with a view towards promoting future research and practical applications to foster organisational sustainability performance.

The purpose of this research is to investigate the effect of operational efficiency, gender of the borrowers and the population density on the performance of microfinancing institutions that play a significant role in alleviating poverty in developing countries.

A model showing the relationships among the variables is first proposed based on the hypotheses developed in the literature review. Then the model is tested with empirical data using multiple regression and path analysis. Data used in the analysis relate to 234 microfinancing institutions across 63 countries.

The study finds that operational efficiency and gender of the borrowers have a direct impact on the performance of microfinancing institutions. Although population density does not have a direct impact on performance it has an indirect effect through operational efficiency and gender of the borrowers.

The findings of this study reveal to the policy makers and managers of microfinancing institutions the importance of focussing on the three factors analysed (operational efficiency, gender of the borrowers and population density) to reduce poverty.

The study enhances the current knowledge in the literature relating to microfinancing. The findings help to improve the performance of microfinancing institutions resulting in efficient and effective utilisation of hundreds of millions of donor funds originating from tax payers in developed countries.

This study aims to examine the experiences of Vietnamese enterprises with respect to the adoption and benefits of Western management accounting practices (MAPs) during a period when the economy was in transition toward a more market‐oriented system.

Questionnaire responses were obtained from the head or vice‐head of the accounting department in 181 enterprises, and follow‐up interviews conducted with 20 of the respondents. The responses were analysed with simple statistical tests and ANOVA.

Two of the key findings are in line with results reported previously for other countries: adoption rates for “traditional” Western MAPs are higher than for “contemporary” ones; and state‐owned enterprises tend to exhibit lower adoption rates than other enterprises. A third key finding represents new insight, but it may be applicable to only Vietnam (and possibly a limited number of other transition economies). This third finding arises from our identification of a group of Western MAPs which closely resemble the type of accounting and planning activities routinely undertaken under the former central planning (CP) system. These CP‐compatible MAPs are adopted far more widely (even at present) than are other MAPs. Overall, the findings are broadly consistent with the diffusion of innovation theory.

This study examines the Western MAP adoption experiences of a developing economy in transition, one which has received relatively little attention in the MA literature to date.

This paper's aim is to study multi‐perspective strategic goal setting and performance reporting systems and investigate: if the strength of the alignment of the goals and performance measures is associated with organisational performance and if performance reporting emphasis (PRE) is associated with performance.

Structured interviews with CEOs of 50 Australian companies with sales greater than $100 million per annum were conducted.

The research identified 11 dimensions of PRE and 13 dimensions of organisational performance. The strength of the alignment of the strategic goals and the performance reporting measures was positively associated with organisational performance. PRE was positively associated with organisational performance. The alignment finding was the stronger of the two.

The research identified several dimensions of performance reporting that organisations might consider using in their performance reporting systems. The findings suggest organisations should closely align their strategic goals with their performance reporting measures. Further, if an organisation wishes to achieve high performance on a particular dimension, it should be given some emphasis in their performance reporting system.