A Note on Market Competition, Advanced Manufacturing Technology and Management Accounting and Control Systems Change
Changes in competitive and manufacturing environments have important implications for designing appropriate management accounting and control systems (MACS) in organizations. This paper examines the effect of market competition and advanced manufacturing technology on management accounting and control systems change. Using a sample of 110 Malaysian manufacturing firms, this study investigated the roles of perceived market competition, advanced manufacturing technology adoption and employee attitude toward change in predicting MACS change. Hypotheses were tested using both quantitative and qualitative data collected by a questionnaire survey and post-survey interviews. It was hypothesized that changes in perceived market competition and changes in advanced manufacturing, technology adoption directly affect changes in MACS. Since attitude toward change reflects managers' perceptions on change, it was conjectured that attitude toward change also influences MACS change. The results indicate that changes in competition and advanced technology adoption significantly affect MACS change but attitude towards change has no effect on MACS change. The findings of the study have implications for design of MACS for organizations in operating rapidly changing and dynamic business environment.

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