The Strategic Alignment Model of Management Accounting Information Systems

The Strategic Alignment Model of Management Accounting Information Systems

  This study empirically examined the relationships among the level of advanced manufacturing technology(AMT), the degree of management accounting information systems(MAIS) strategic alignment and the improvement of production performance. The relationship between MAIS strategic alignment and information characteristics of MAIS was also investigated. In addition, we empirically examined moderating effects of alignment facilitators on the relationship between AMT level and MAIS strategic alignment. According to the results of this study, there were significant positive relationships among AMT level, MAIS strategic alignment and production performance. The significant positive correlations were also observed between MAIS strategic alignment and information characteristics such as information scope and information integration. We also demonstrated the positive moderating impact of alignment facilitators(i.e. the participation of other departments and accountants) on the relationship between AMT level and MAlS strategic alignment.