This study empirically examined and identified specific types of management accounting information as well as conditions of learning facilitators for effective organizational learning under high levels of advanced manufacturing technology (AMT). In this study, the interaction and communication among functions as well as job rotation and experience were considered as the facilitators of organizational learning. This research investigated the relationship between the level of AMT and the amount of management accounting information (i.e. planning and control information and nonfinancial performance information). The empirical results showed that there is a significant positive relationship between the AMT level and the amount of information produced by management accounting information systems (MAISs). Significant positive correlations among the amount of information, degree of organizational learning, and production performance were also observed. Using structural equation modeling, this study examined causal relationships among AMT level, amount of information, learning facilitators, organizational learning, and production performance. The results of the study showed that under a high level of AMT, to give rise to a high degree of learning and, consequently, an increase of performance through the provision of information, facilitators of learning must be well-coordinated (i.e. highly utilized), and MAISs must produce a large amount of management accounting information (i.e. planning and control information and nonfinancial performance information).
AbernethyM.A., and BrownellP. (1997). Management Control Systems in Research and Development Organizations: The role of accounting, behavior and personnel controls, Accounting, Organizations and Society22(3/4): 233–248.
2.
AbernethyM.A., and LillisA.1995. The Impact of Manufacturing Flexibility on Management Control System Design, Accounting Organizations, and Society20: 241–258.
3.
AdlerS. (1988). Managing Flexible Automation, California Management Review Spring: 34–56.
4.
AgarwalD. (1997). An Empirical Investigation of the Impact of Advanced Manufacturing Technology on Business Performance, PhD dissertation, City University, New York.
5.
AlaviM. (1994). Computer-Mediated Collaborative Learning: An empirical evaluation, MIS Quarterly18(June): 159–174.
6.
AndersonC., and NarusA. (1990). A Model of Distributor Firm and Manufacturer Firm Working Partnerships, Journal of Marketing (54): 42–58.
ArgoteL. (1999). Organizational Learning: Creating, Retaining and Transferring Knowledge, New Jersey: Kluwer Academic Publisher.
9.
BarrP.S., StimpertJ.L., and HuffA.S. (1992). Cognitive Change, Strategic Action, and Organizational Renewal, Strategic Management Journal13(1): 15–36.
10.
BartunekJ.M. (1984). Changing Interpretive Schemes and Organizational Restructuring: The example of a religious order, Administrative Science Quarterly29(2): 355–372.
11.
BledsoeN.L., and IngramR.W. (1997). Customer Satisfaction Through Performance Evaluation, Journal of Cost Management: Winter: 43–50.
12.
BoyerK.K. (1999). Evolutionary Patterns of Flexible Automation and Performance: A longitudinal study, Management Science45: 824–842.
13.
BoyntonA., and VictorB. (1991). Beyond Flexibility: Building and managing the dynamically stable organization, California Management Review Fall: 53–66.
14.
BruggemanW., and SlagmulderR. (1995). The Impact of Technological Change on Management Accounting, Management Accounting Research6: 241–252.
15.
CarminesE., and McIverJ.1981. Analyzing Models with Unobserved Variables, Social Measurement: Current issues. Beverly Hills: Sage.
16.
ChenhallR.H. (1997). Reliance on Manufacturing Performance Measures, Total Quality Management and Organization Performance, Management Accounting Research8: 187–206.
17.
ChenhallR.H., and Langfield-SmithK. (1998). Adoption and Benefits of Management Accounting Practices: An Australian study, Management Accounting Research9: 1–19.
18.
CohenW.M., and LevinthalD.A. (1990). Absorptive Capacity: A new perspective on learning and innovation, Administrative Science Quarterly35(March): 128–152.
19.
DaftR.L., and WeickK.E. (1984). Towards a Model of Organizations as Interpretation Systems, Academy of Management Review9(2): 284–295.
20.
FiolC.M., and LylesM.A. (1985). Organizational Learning, Academy of Management Review10(3): 803–813.
21.
FlamholtzE., and DasT. (1985). Toward an Integrative Framework of Organizational Control, Accounting, Organization and Society10(1): 35–50.
22.
GarvinD.A. (1993). Building a Learning Organization, Harvard Business Review71(July–August): 78–91.
23.
GerwinD. (1993). Manufacturing Flexibility: A strategic perspective, Management Science39: 395–410.
24.
GoodmanP., and DarrE. (1998). Computer-Aided Systems and Communities: Mechanisms for organizational learning in distributed environments, MIS Quarterly22(December): 417–440.
25.
HarrisonS.P., and PooleM. (1997). Customer-Focused Manufacturing Strategy and the Use of Operations-Based Non-Financial Performance Measures: A research note, Accounting, Organizations and Society22(6): 557–572.
26.
HiromotoT. (1988). Another Hidden edge-Japanese Management Accounting, Harvard Business Review66(July–August): 22–26.
27.
HuberG.P. (1991). Organizational Learning: The contributing processes and the literatures, Organization Science2: 88–115.
28.
IraniZ., SharifA.M., and LoveP.E.D. (2001). Transforming Failure into Success Through Organisational Learning: An analysis of a manufacturing information system, European Journal of Information Systems10: 55–66.
29.
JoreskogK., and SorbomD. (1981). LISREL: Analysis of Linear Structural Relationships by the Method of Maximum Likelihood, Chicago: International Educational Services.
30.
KimD.H. (1993). The Link Between Individual and Organizational Learning, Sloan Management Review35(1): 37–50.
31.
KlootL. (1997). Organizational Learning and Management Control Systems: Responding to environmental change, Management Accounting Research8: 47–73.
32.
KockN., and McQueenR. (1998). Group Support as a Moderator of Interdepartmental Knowledge Communication in Process Improvement Groups: An action research study, Information Systems Journal8: 183–198.
33.
Korea Production Committee (1999). The Report About the State of Automation in Korean Manufacturing Firms, Korean Production Committee, Seoul.
34.
KraatzM. (1998). Learning by Association? Interorganizational Networks and Adaptation to Environmental Change, Academy of Management Journal41(6): 621–643.
35.
KwokR., and KhalifaM. (1998). Effects of GSS on Knowledge Acquisition, Information and Management34: 307–315.
36.
LantT.K., and MeziasS.J. (1992). An Organizational Learning Model of Convergence and Reorientation, Organization Science3(1): 47–71.
37.
LeeS., CourtneyJ., and O'keefeR. (1992). A System for Organizational Learning Using Cognitive Maps, OMEGA20(1): 23–36.
38.
LessnerJ. (1989). Performance Measurement in a Just-in-Time Environment: Can traditional performance measurement still be used?, Journal of Cost Management Fall: 22–28.
39.
LittleS., QuintasP., and RayT. (2002). Managing Knowledge: An Essential Reader, UK, London: Sage Publications Ltd.
40.
MachlupF. (1983). Semantic quirks in Studies of Information, New York: John Wiley.
41.
MarchJ.G. (1991). Exploration and Exploitation in Organizational Learning, Organization Science2(1): 71–87.
42.
McNairC.J. (1990). Interdependence and Control: Traditional vs. activity-based responsibility accounting, Journal of Cost Management Summer: 15–24.
43.
MeredithJ.R., and HillM. (1987). Justifying new Manufacturing Systems: A managerial approach, Sloan Management Review Summer: 49–61.
44.
MillerJ.A. (1992). Designing and implementing a New Cost Management System, Journal of Cost Management Winter: 41–53.
45.
NanniA.J., DixonJ., and VollmannT.E. (1992). Integrated Performance Measurement: Management accounting to support the new manufacturing realities, Journal of Management Accounting Research4 Fall: 1–19.
46.
NevisC., DiBellaJ., and GouldM. (1995). Understanding Organizations as Learning Systems, Sloan Management Review Winter: 73–85.
47.
NonakaI. (1991). The Knowledge Creating Company, Harvard Business Review (November–December): 96–104.
48.
NonakaI. (1994). A Dynamic Theory of Organizational Knowledge Creation, Organization Science5(1): 14–37.
49.
NunnallyJ. (1978). Psychometric Theory, New York: McGraw-Hill.
50.
OtleyD.T. (1994). Management Control in Contemporary Organizations: Towards a wider framework, Management Accounting Research5: 289–299.
51.
OukselA., MihavicsK., and ChalosP. (1997). Accounting Information Systems and Organizational Learning, Accounting, Management & Information Technology7(1): 1–19.
52.
ParthasarthyR., and SethiS.P. (1992). The Impact of Flexible Automation on Business Strategy and Organizational Structure, Academy of Management Review17(1): 86–111.
53.
ParthasarthyR., and SethiS.P. (1993). Relating Strategy and Structure to Flexible Automation: A test of fit and performance implications, Strategic Management Journal14: 529–549.
54.
PenningsJ., BarkemaH., and DoumaS. (1994). Organizational Learning and Diversification, Academy of Management Journal37(3): 608–640.
55.
PingR.A. (1993). The Effects of Satisfaction and Structural Constraints on Retailer Exiting, Voice, Loyalty, Opportunism, and Neglect, Journal of Retailing69: 320–352.
ScarbroughP., NanniA.J., and SakuraiM. (1991). Japanese Management Accounting Practices and the Effects of Assembly and Process Automation, Management Accounting Research2: 27–46.
58.
ScottJ. (2000). Facilitating Interorganizational Learning with Information Technology, Journal of Management Information Systems17(2): 81–113.
59.
ShaniA., GrantR., KrishnanR., and ThompsonE. (1992). Advanced Manufacturing Systems and Organizational Choice: Sociotechnical system approach, California Management Review Summer: 91–111.
60.
SimK.L., and KilloughL.N. (1998). The Performance Effects of Complementarities Between Manufacturing Practices and Management Accounting Systems, Journal of Management Accounting Research10: 325–346.
61.
SimoninB. (1997). The Importance of Collaborative Know-how, Academy of Management Journal40(5): 1150–1174.
62.
SmithA., VasudevanP., and TanniruR. (1996). Organizational Learning and Resource-based Theory: An integrative model, Journal of Organizational Change Management9: 41–53.
63.
TyreM.J., and HippelE. (1997). The Situated Nature of Adaptive Learning in Organizations, Organization Science8(1): 71–83.
64.
VandenboschB., and HigginsC. (1995). Executive Support Systems and Learning: A model and empirical test, Journal of Management Information Systems12(1): 99–130.
65.
VandenboschB., and HigginsC. (1996). Information Acquisition and Mental Models: An investigation into the relationship between behaviour and learning, Information Systems Research7(2): 198–214.
66.
Van de VenA.H., and FerryD. (1980). Measuring and Assessing Organizations, New York: Wiley-Interscience.
67.
VickeryS., DrogeC., and MarklandR. (1993). Production Competence and Business Strategy: Do they affect business performance?, Decision Science24: 435–455.
68.
ViranyB., TushmanM.L., and RomanelliE. (1992). Executive Succession and Organization Outcomes in Turbulent Environments: An organization learning approach, Organization Science3(1): 72–91.
69.
YoussefM.A. (1991). Advanced Manufacturing Technologies, Manufacturing Strategy and Economic Performance: An empirical investigation, Doctoral dissertation, The City University of New York.
