• Journal of the Korean Operations Research and Management Science Society
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• v.31 no.4
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• pp.13-33
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• 2006

Using structural equation modeling, this study empirically examined the causal relationships among the level of advanced manufacturing technology (AMT), facilitation of alignment, the degree of strategic alignment of management eccounting Information systems (MAIS), and the improvement of production performance. The causal relationships between MAIS strategic alignment and information characteristics of MAIS were also investigated. The results showed that the level of AMT has a significant and positive 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 relation-ships 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 production performance.

• The Journal of Information Systems
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• v.26 no.2
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• pp.25-42
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• 2017

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.

• Journal of Convergence Society for SMB
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• v.4 no.4
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• pp.7-12
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• 2014

This study empirically investigated cultural differences in the amount of information provided by managerial accounting information systems as well as the differences in organizational performance according to variations in the amount of information. Through cluster analysis, I classified sample firms into five organizational cultural types: Semi-innovative, innovative, bureaucratic, semi-bureaucratic and supportive. The results showed that in the semi-innovative firms, a greater amount of the traditional and advanced types of information is produced, while in bureaucratic firms, traditional information is much more provided than in the innovative, semi-bureaucratic and supportive firms. These results confirmed cultural differences in the amount of information produced. According to the results of this study, it was found that in organizational performance, the rankings of semi-innovative firms, which have the highest scores in the amount of information, are also the highest, and the performance scores in innovative firms are generally next to those of semi-innovative firms. Hence it is concluded that there are cultural differences in the amount of information provided and theses differences affect organizational performance