Journal of the Korean Operations Research and Management Science Society (한국경영과학회지)

The Korean Operations Research and Management Science Society (한국경영과학회)
권호 표지

The Effects of Cultural Differences on the Design of Management Accounting Information Systems

첨단 생산기술 도입에 따른 관리회계정보시스템의 변화 : 국가 문화적 차이의 영향

  • Published : 2003.12.01
Download PDF
⟨ Previous Next ⟩

Abstract

This study empirically examined the impact of national culture on the amount of information provided by management accounting information systems (MAIS). Two very different cultures, the Korean and Australian cultures, were considered in our study The results showed that the much more flexibility performance information is provided in Korean firms, while the amount of quality performance information and traditional cost control information (TCCI) produced in Australian firms is much more than in Korean firms. However, it was found that in the amount of financial performance information and advanced cost control information (ACCI), there exist no significant differences between Korean firms and Australian firms. We also investigated the effect of the three-way interactions among national culture, level of advanced manufacturing technology (AMT), and information on production performance. The results of this study revealed a significant impact of three-way interactions on the improvement of production performance. In conclusion, we suggest that under high levels of AMT, Korean firms need a large amount of information-based MAIS, while Australian firms require the ACCI and nonfinancial performance information-oriented MAIS.

Keywords

References

  1. 경북대학교 대학원 회계학과 박사학위논문 CIM 수준과 관리회계 정보특성간의 적합성이 회계정보시스템 성과에 미치는 영향 이연희
  2. 회계저널 v.10 no.3 첨단 생산기술의 도입과 관리회계 정보의 조직학습 효과 최종민
  3. Accounting, Organizations and Society v.22 no.3/4 ManageMent Control Systems in Research and Development Organizations : The Role of Accounting, Behavior and Personnel Controls Abernethy,M.;P.Brownell
  4. Accounting, Organizations and Society v.20 no.4 The Impact of Manufacturing Flexibility on Management Control System Design Abernethy,M.;A.Lillis
  5. Phd. dissertation in the City University of New York An Empirical Investigation of The Impact of Advanced Manufacturing Technology on Business Performance Agarwal,D.
  6. Management Accounting Research v.9 Performance Measure and Resource Expenditure Choices in a Teamwork Environment : The Effects of National Culture Awasthi,V.;C.Chow;A.Wu
  7. Journal of Cost Management Customer Satisfaction through Performance Evaluation Bledsoe,N.;R.Ingram
  8. Management Science v.45 Evolutionary Patterns of Flexible Automation and Performance : A Longitudinal Study Boyer,K.
  9. Management Accounting Research v.9 National Culture and Activity-based Costing Systems : A Note Brewer,P.
  10. Management Accounting Research v.6 The Impact of Technological Change on Management Accounting Bruggeman,W.;R.Slagmulder
  11. Management Accounting Research v.8 Reliance on Manufacturing Performance Measures, Total Quality Management and Organization Performance Chenhall,R.
  12. Accounting, Organizations and Society v.23 no.3 The Relationship between Strategic Priorities, Management Techniques and Management Accounting : An Empirical Investigation using a System Approach Chenhall,R.;K.Langfield-Smith
  13. Management Accounting Research v.9 Adoption and Benefits of Management Accounting Practices : An Australian Study Chenhall,R.;K.Langfield-Smith
  14. Journal of Cross-Cultural Psychology v.18 Chinese Values and the Search for Culture-Free Dimensions of Culture Chinese Culture Connection
  15. Accounting, Organizations and Society v.27 The Organizational Culture of Public Accounting Firms : Evidence from Taiwanese Local and US Affiliated Firms Chow,C.;G.Harrison;J.McKinnon;A.Wu
  16. Information & Management v.27 The Intertial Impact of Culture on it Implementation Cooper,R.
  17. MIS Quarterly Effect of Cultural Differences on Motivation of Analysts and Programmers : Singapore vs The U.S. Couger,J.
  18. Management Science v.32 no.5 Organizational Information Requirements, Media Richness and Structural Design Daft,R.;R.Lengel
  19. Information & Management v.30 The Effects of a Group Decision Support System on Culturally Diverse and Culturally Homogeneous Group Decision Making Daily,B.;A.Whatley;S.Ash;R.Steiner
  20. The Accounting Review Cognitive Characteristics and The Perceived Importance of Information Dermer,J.
  21. Accounting, Organization and Society v.10 no.1 Toward an Integrative Framework of Organizational Control Flamholtz,E.;T.Das
  22. Accounting, Organizations and Society v.9 no.2 Appropriateness of Accounting Data in Performance Evaluation : An Empirical Examination of Environmental Uncertainty as An Intervening Variable Govindarajan,V.
  23. Decision Science v.15 Impact of Participation in the Budgetary Process on Management Attitudes and Performance : Universalistic and Contingency Perspectives Govindarajan,V.
  24. Multivariate Data Analysis Hair,J.
  25. Accounting, Organizations and Society v.18 Reliance on Accounting Performance Measures in Superior Evaluative Style : The Influence of National Culture and Personality Harrison,G.
  26. Accounting, Organizations and Society v.22 no.6 Customer-Focused Manufacturing Strategy and the Use of Operations-Based Non-Financial Performance Measures : A Research Note Harrison,S.;M.Poole
  27. Journal of International Financial Management and Accounting v.13 The Influence of Culture on Organizational Design and Planning and Control in Australia and the United States Compared with Singapore and Hong Kong Harrison,G.;J.McKinnon;S.Panchapakesan;M.Leung
  28. Harvard Business Review Another Hidden Edge-Japanese Management Accounting Hiromoto,T.
  29. Academy of Management Review v.9 no.3 The Cultural Relativity of the Quality of Life Concept Hofstede,G.
  30. Cultures and Organizations : Software of The Mind Hofstede,G.
  31. Journal of Management Information Systems v.12 no.2 Computer Integrated Manufacturing : Empirical Implications for Industrial Information Systems Johansen,J.;U.Karmarkar;D.Nanda;A.Seidmann
  32. Journal of international Accounting, Auditing and Taxation v.10 no.1 The International Diffusion of New Management Accounting Practices : The Case of India Joshi,P.
  33. Management Accounting Research v.5 Management Accounting (1984~1994) : Development of New Practice and Theory Kaplan,R.
  34. Communications of the ACM v.33 no.5 A Cross-cultural Comparison of is Designer Values Kumar,K.;N.Bjorn-Andersen
  35. Management Accounting Research v.9 The Impact of Budget Emphasis, Participation and Task Difficulty on Managerial Performance : A Cross-Cultural Study of the Financial Service Sector Lau,C.;J.Tan
  36. Journal of Cost Management Performance Measurement in a Just-in-Time Enviroment : Can Traditional Performance Measurement Still be used? Lessner,J.
  37. The Accounting Review The Effects of Personality on a Subjects Information Processing McGhee,W.;M.Shields;J.Birnberg
  38. Management Accounting Research v.7 Bureaucratic and Craft Administration of The Production Process : The Formation of Accounting and Non-Accounting Control Arrangements McLean,T.
  39. Journal of Cost Management Interdependence and Control : Traditional vs. Activity-based Responsibility Accounting McNair,C.
  40. Accounting, Organizations and Society v.20 Measurement, Evaluation and Reward of Profit Center Managers : A Cross-cultural Field Study Merchant,K.;C.Chow;A.Wu
  41. California Management Review v.29 no.3 The Strategic Advantages of the Factory of the Future Meredith,J.
  42. Journal of Cost Management Designing and Implementing a New Cost Management System Miller,J.
  43. Journal of Management Accounting Research v.4 Integrated Performance Measurement : Management Accounting to Support the New Manufacturing Realities Nanni,A.;J.Dixon;T.Vollmann
  44. Management Accounting Research v.5 Management Control in Contemporary Organizations : Towards a Wider Framework Otley,D.
  45. Strategic Management Journal v.14 Relating Strategy and Structure to Flexible Automation : A Test of Fit and Performance Implications Parthasarthy,R.;S.Sethi
  46. Accounting, Organizations and Society v.1 The Influence of Organizational and Personal Factors on the Use of Accounting Information : An Empirical Study Rahman,M.;A.McCosh
  47. Journal of International Business Studies The Impact of National Culture and Economic Ideology on Managerial Work Values : A Study of the Us, Russia, Japan and China Ralston,D.;D.Holt;R.Terpstra;Y.KaiCheng
  48. Academy of Management Review v.21 no.1 Beyond Process : Tqm Content and Firm Performance Reed,R.;D.Lemak;J.Montgomery
  49. Information & Management v.33 GSS Participation : A Cultural Examination Robichaux,B.;R.Cooper
  50. Information & Management v.21 Indentifying Organizational Cultural Clash in Mis Implementation Romm,T.;N.Pliskin;Y.Weber;A.Lee
  51. Strategic Management Journal v.16 Strategic Flexibility in Product Competition Sanchez,R.
  52. Management Accounting Research v.2 Japanese Management Accounting Practies and the Effects of Assembly and Process Automation Scarbrough,P.;A.Nanni;M.Sakurai
  53. Administrative Science Quarterly v.26 Problems with Contingency Theory : Testing Assumptions Hidden within the Language of Contingmcy Theory Schoonhoven,C.
  54. Journal of Management Accounting Research v.10 The Performance Effects of Complementarities between Manufacturing Practices and Management Accounting Systems Sim,K.;L.Killough
  55. Academy of Management Journal v.35 integrated Manufacturing and Human Resource Management : A Human Capital Perspective Snell,S.;J.Dean
  56. American Journal of Sociology Substantive Theory and Statistical Interaction : Five Models Southwood,K.
  57. MIS Quarterly Job Characteristics as Indicants of CBIS Data Requirements Specht,P.
  58. Information Systems Research v.5 no.1 The Effect of Culture on IT Diffusion : E-mail and Fax in Japan and US Straub,D.
  59. European Journal of information Systems v.4 National Culture and Group Support Systems : Filtering Communication to Dampen Power Differentials Tan,B.;R.Watson;W.Kwok-Kee
  60. Information & Management v.15 Information Resource Management : a Cross-cultural Perspective Tricker,R.
  61. The International Journal of Accounting v.36 no.2 The Impact of Culture on The Relationship Between Budgetary Participation, Management Accounting Systems, and Managerial Performance Tusi,J.
  62. Measuring and Assessing Organizations Van de Ven,A.;D.Ferry
  63. IT-induced Business Reconfiguration. The Corporation of the 1990s Iformation Technology and Organizational Transformation Venkatraman,N.
  64. Cross-cultural Management Vertinsky,I.;D.Tse;D.Wehrung;K.Lee
  65. Decision Science v.24 Production Competence and Business Strategy : Do they Affect Business Performance? Vickery,S.;C.Droge;R.Markland
  66. Accounting, Organizations and Society v.26 Predicting Change in Management Accounting Systems : National Culture and Industry Effects Williams,J.;A.Seaman
  67. Doctoral Dissertation, The City University of New York Advanced Manufacturing Technologies, Manufacturing Strategy and Economic Performance : An Empirical Investigation Youssef,M.