The Journal of Information Systems (한국정보시스템학회지:정보시스템연구)

Korea Association of Information Systems (한국정보시스템학회)
권호 표지
DOI QR코드

DOI QR Code

The Effects of MAIS Strategic Alignment on Production Performance: The Consideration of AMT

생산기술 첨단화에 따른 관리회계정보시스템 전략적 연계가 생산성과에 미치는 영향

  • Received : 2016.11.08
  • Accepted : 2016.12.28
  • Published : 2017.06.30
Download PDF
⟨ Previous Next ⟩

Abstract

Purpose This study empirically examined the causal relationships among the level of advanced manufacturing technology(AMT), facilitation of alignment, the degrees of strategic alignment of management accounting information systems(MAIS), and the improvement of production performance. Design/methodology/approach Data for this study were drawn from a survey of the current status of AMT used in Korean manufacturing firms. At the beginning, 131 organizations responded to the request for information. However, during the survey, 5 firms withdrew from the survey, and as a result, 126 manufacturing firms were included in the research. In order to collect data, this study administered questionnaires with the participating firms. The survey was conducted during a 4-month period between November 2015 and March 2016. Findings The results showed that the level of AMT has a significant impact on alignment facilitation. A significant causal relationship between alignment facilitation and MAIS strategic alignment was also found. It was shown that under high degrees of MAIS strategic alignment, MAIS must provide broad-scope and integrated types of information. The causal relationships between MAIS strategic alignment and organizational performance were significant and positive. Thus, it is concluded that under high levels of AMT, a high degree of MAIS strategic alignment positively contributes to the improvement of a firm's production performance.

Keywords

References

  1. 김형훈, 조정란, "경험적 지식을 활용한 효과적 응급의료 정보시스템의 설계," 한국산업정보학회지, 제18권, 제3호, 2013, pp. 47-56.
  2. 이창수, "환경 불확실성, 물류정보시스템과 조직구조가 물류성과에 미치는 영향," 인터넷전자상거래 연구, 제16권, 제4호, 2016, pp. 247-271.
  3. 최상민, 문태수, "IT 역량과 조직성과의 영향 관계에서 IS 전략적 활용의 매개효과 분석," 정보시스템 연구, 제23권, 제2호, 2014, pp. 67-90.
  4. 최종민, "제조기업의 경쟁력 강화를 위한 조직간 정보망을 통한 기업간 정보교류 방안," 경영연구, 제22권, 제4호, 2007, pp. 51-86.
  5. 최종민, "공급업체와의 환경정보 교환이 기업 성과에 미치는 영향," 정보시스템 연구, 제25권, 제4호, 2016, pp. 25-47.
  6. Agarwal, D., An Empirical Investigation of The Impact of Advanced Manufacturing Technology on Business Performance, Ph.D. dissertation, The City University of New York, 1997.
  7. Alina, D., and Daniel, R., "Strategic Alignment and Misalignment of Knowledge Management Systems: A Social Representation Perspective," Journal of Management Information Systems, Vol.29, 2013, pp. 103-126. https://doi.org/10.2753/MIS0742-1222290404
  8. Banker, D., Bardhan, R., and Chen, T., "The Role of Manufacturing Practices in Mediating the Impact of Activity-based Costing on Plant Performance," Accounting, Organizations and Society, Vol.33, 2008, pp. 1-19. https://doi.org/10.1016/j.aos.2006.12.001
  9. Chen, L., "Business-IT Alignment Maturity of Companies in China," Information & Management, Vol.47, 2010, pp. 9-16. https://doi.org/10.1016/j.im.2009.09.003
  10. Choe, J. M., "The Consideration of Cultural Differences in the Design of Information Systems," Information & Management, Vol.41, 2004, pp. 669-684. https://doi.org/10.1016/j.im.2003.08.003
  11. Cohen, F., "Contextual Determinants and Performance Implications of Information Systems Strategy Planning within South African Firms," Information & Management, Vol.45, 2008, pp. 547-555. https://doi.org/10.1016/j.im.2008.09.001
  12. Fullerton, R., Kennedy, A., and Widener, K., "Management Accounting and Control Practices in a Lean Manufacturing Environment," Accounting, Organizations and Society, Vol.38, 2013, pp. 50-71. https://doi.org/10.1016/j.aos.2012.10.001
  13. Gates, S., and Germain, C., "Designing Complementary Budgeting and Hybrid Measurement Systems that Align with Strategy," Management Accounting Quarterly, Vol.16, 2015, pp. 1-8.
  14. Hair, J., Black, B., Babi, B., and Anderson, R., Multivariate data analysis, 6th edition, Prentice Hall, 2005.
  15. Jermias, J., and Gani, L., "Integrating Business Strategy, Organizational Configurations and Management Accounting Systems with Business Unit Effectiveness: A Fitness Landscape Approach," Management Accounting Research, Vol.15, 2004, pp. 179-200. https://doi.org/10.1016/j.mar.2004.03.002
  16. Jorgensen, B., and Messner, M., "Accounting and Strategizing: A Case Study from New Product Development," Accounting, Organizations and Society, Vol.35, 2010, pp. 184-204. https://doi.org/10.1016/j.aos.2009.04.001
  17. King, W., and Teo, T., "Integration between Business Planning and Information Systems Planning: Validating a Stage Hypothesis," Decision Sciences, Vol.28, 1997, pp. 279-308. https://doi.org/10.1111/j.1540-5915.1997.tb01312.x
  18. Kober, R., Ng, J., and Paul, J., "The Interrelationship between Management Control Mechanisms and Strategy," Management Accounting Research, Vol.18, 2007, pp. 425-452. https://doi.org/10.1016/j.mar.2007.01.002
  19. Korea Production Committee, The Report about the State of Automation in Korean Manufacturing Firms, Korean Production Committee, Seoul, 2013.
  20. Leidner, E., Lo, J., and Preston, D., "An Empirical Investigation of the Relationship of IS Strategy with Firm Performance," Journal of Strategic Information Systems, Vol.20, 2011, pp. 419-437. https://doi.org/10.1016/j.jsis.2011.09.001
  21. Meredith, J.R., and Hill, M., "Justifying New Manufacturing Systems: A Managerial Approach," Sloan Management Review, Vol.38, 1997, pp. 49-61.
  22. Milgrom, P., and Roberts, J., "Complementarities and Fit Strategy, Structure, and Organizational Change in Manufacturing," Journal of Accounting and Economics, Vol.19, 1995, pp. 179-208. https://doi.org/10.1016/0165-4101(94)00382-F
  23. Mithas, S., and Rust, T., "How Information Technology Strategy and Investments Influence Firm Performance: Conjecture and Empirical Evidence," MIS Quarterly, Vol.40, 2016, pp. 223-245. https://doi.org/10.25300/MISQ/2016/40.1.10
  24. Nianxin, W., Huigang, L., Weijun, Z., Yajiong, X., and Jinghua, X., "Resource Structuring or Capability Building?: An Empirical Study of the Business Value of Information Technology," Journal of Management Information Systems, Vol.29, 2012, pp. 325-367. https://doi.org/10.2753/MIS0742-1222290211
  25. Ping, R. A., "The Effects of Satisfaction and Structural Constraints on Retailer Exiting, Voice, Loyalty, Opportunism, and Neglect," Journal of Retailing, Vol.69, 1993, pp. 320-352. https://doi.org/10.1016/0022-4359(93)90010-G
  26. Preston, S., and Karahanna, E., "Antecedents of IS Strategic Alignment: A Nomological Network," Information Systems Research, Vol.20, 2009, pp. 159-179. https://doi.org/10.1287/isre.1070.0159
  27. Rao, H. S., and Bargerstock, A., "Exploring the Role of Standard Costing in Lean Manufacturing Enterprises: A Structuration Theory Approach," Management Accounting Quarterly, Vol.13, 2011, pp. 47-60.
  28. Sabherwal, R., and Jeyaraj, A., "Information Technology Impacts on Firm Performance: An Extension of Kohli and Devaraj," MIS Quarterly, Vol.39, 2015, pp. 809-836. https://doi.org/10.25300/MISQ/2015/39.4.4
  29. Sim, K. L., and Killough, L. N., "The Performance Effects of Complementarities between Manufacturing Practices and Management Accounting Systems," Journal of Management Accounting Research, Vol.10, 1998, pp. 325-346.
  30. Tallon, P., "A Process-oriented Perspective on the Alignment of Information Technology and Business Strategy," Journal of Management Information Systems, Vol.24, 2007, pp. 227-268. https://doi.org/10.2753/MIS0742-1222240308
  31. Tallon, P., "Value Chain Linkages and the Spillover Effects of Strategic Information Technology Alignment: A Process-level View," Journal of Management Information Systems, Vol.28, 2011, pp. 9-41. https://doi.org/10.2753/MIS0742-1222280301
  32. Teubner, R. A., "Strategic Information Systems Planning: A Case Study from the Financial Services Industry," Journal of Strategic Information Systems, Vol.16, 2007, pp. 105-125. https://doi.org/10.1016/j.jsis.2007.01.002
  33. Tillema, S., "Towards an Integrated Contingency Framework for MAS Sophistication: Case Studies on the Scope of Accounting Instruments in Dutch Power and Gas Companies," Management Accounting Research, Vol.16, 2005, pp. 101-129. https://doi.org/10.1016/j.mar.2004.12.001
  34. Wagner, L., Moll, J., and Newell, S., "Accounting Logics, Reconfiguration of ERP Systems and the Emergence of New Accounting Practices: A Socio-material Perspective," Management Accounting Research, Vol.22, 2011, pp. 181-197. https://doi.org/10.1016/j.mar.2011.03.001
  35. Wiersma, E., "An Exploratory Study of Relative and Incremental Information Content of Two Non-financial Performance Measures: Field Study Evidence on Absence Frequency and On-time Delivery," Accounting, Organizations and Society, Vol.33, 2008, pp. 249-265. https://doi.org/10.1016/j.aos.2006.12.004
  36. Wu, S. P., Straub, W., and Liang, T., "How Information Technology Governance Mechanisms and Strategic Alignment Influence Organizational Performance: Insights from a Matched Survey of Business and IT Managers," MIS Quarterly, Vol.39, 2015, pp. 497-518. https://doi.org/10.25300/MISQ/2015/39.2.10