The mediating effect of shop-floor involvement on relations between advanced management accounting practices and operational non-financial performance indicators

Ahmed Abdel-Maksoud, Walid Cheffi and Kilani Ghoudi

The British Accounting Review, 2016, vol. 48, issue 2, 169-184

Abstract: This study investigates the relationships between the extent of shop-floor (SF) involvement (SFI) and the deployment/use of management accounting systems (MAS) instruments; namely, advanced management accounting practices (AMAPs) and non-financial performance indicators (NFPIs). In contrast to the extant research that presumes a direct influence of the deployment of AMAPs on the use of NFPIs, we adopt a radical approach and investigate whether the extent of SFI mediates this presumed relationship between the two MAS instruments, a link overlooked in previous studies. This study investigates such a relationship at SF level; hence, operational NFPIs (ONFPIs) are considered. Our study is distinguished by validating, as its contribution, a single construct for SFI.

Keywords: Advanced management accounting practices; Manufacturing firms; Operational non-financial performance indicators; Performance measurement systems; Shop-floor involvement; Structural equation modeling; U.K. (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:48:y:2016:i:2:p:169-184

DOI: 10.1016/j.bar.2015.10.002

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