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http://dx.doi.org/10.5859/KAIS.2017.26.2.25

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

Choe, Jong-Min (경북대학교 경영학부)
Publication Information
The Journal of Information Systems / v.26, no.2, 2017 , pp. 25-42 More about this Journal
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
MAIS strategic alignment; Alignment facilitation; Information characteristics of MAIS; Causal relationships; Production performance;
Citations & Related Records
Times Cited By KSCI : 1  (Citation Analysis)
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