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Effects of Integrated Manufacturing Practices on Organizational Performance: Mediation by Management Accounting System Information | ||
| International Journal of Business and Development Studies | ||
| مقاله 6، دوره 18، شماره 1، خرداد 2026، صفحه 123-144 اصل مقاله (898.09 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22111/ijbds.2026.54321.2310 | ||
| نویسندگان | ||
| Leila Zamani* 1؛ Samad Borzoian Shirvan2؛ Akram Ghorbani3 | ||
| 1Assistant Professor, Department of Accounting, Faculty of Management and Finance, Khatam University, Tehran, Iran. | ||
| 2Assistant Professor, Department of Management and Educational Planning, Faculty of Psychology and Educational Sciences, Allameh Tabataba'i University, Tehran, Iran. | ||
| 3Master's Degree in Accounting and Auditing, Department of Accounting and Auditing, Faculty of Management and Financial Sciences, Khatam University, Tehran, Iran. | ||
| چکیده | ||
| This research examines the impact of Integrated Manufacturing Practices (IMP) on organizational performance, while exploring the intermediary role of Management Accounting System (MAS) information in manufacturing companies listed on the Tehran Stock Exchange. Using an applied descriptive-survey approach with a cross-sectional quantitative design, the study targeted firms from the six leading industries on the exchange. A sample of 385 managers (finance, production, and sales roles) from 129 companies was selected via Cochran’s formula and random sampling. Data were collected through a validated questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS. Results showed that IMP positively influences organizational performance both directly and indirectly through MAS information, alongside a strong connection between IMP adoption and greater managerial reliance on MAS data. MAS information also directly improves performance outcomes and acts as a significant mediator in the IMP–performance link. The measurement model displayed strong reliability and validity, with adequate overall fit. These findings provide empirical evidence that benefits from advanced manufacturing practices are primarily realized via access to comprehensive, timely, and integrated accounting information. The study advances Contingency Theory by stressing the need to align manufacturing strategies with suitable information systems. Practically, organizations should develop IMP capabilities while simultaneously improving the quality and scope of MAS information. Managers, especially management accountants, are urged to serve as strategic partners in creating systems that meet complex decision needs in modern production environments. Future research could investigate the role of digital innovations and artificial intelligence in this framework. | ||
| کلیدواژه‌ها | ||
| Integrated Manufacturing Practices؛ Organizational Performance؛ Management Accounting System Information؛ Structural Equation Modeling | ||
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آمار تعداد مشاهده مقاله: 175 تعداد دریافت فایل اصل مقاله: 127 |
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