Exploring the direct and indirect performance effects of information/communication technology and management accounting and controls

Jason Zezhong Xiao, Rong-Ruey Duh and Chee W. Chow

Accounting and Business Research, 2011, vol. 41, issue 2, 145-169

Abstract: The primary aim of this paper is to explore whether, and how, information and communication technology (ICT) mediates the performance effect of management accounting and controls (MAC). A second objective is to advance understanding of Chinese firms' management practices. Archival and survey data from 219 exchange-listed Chinese firms show that both ICT and a wide range of MAC are extensively used, though there is great variation across firms in the use of each technique. We also find that both ICT and MAC (with a few exceptions, including activity-based costing/management) have significant and positive direct performance effects and in addition, ICT enables MAC to have a significant and positive indirect performance effect. These results suggest that both the use and evaluation of ICT and MAC would be made more effective by explicitly considering the mediating role of ICT in MAC deployment. Since Chinese firms are rapidly expanding their use of ICT and MAC, they will especially benefit from paying heed to these lessons.

Date: 2011
References: View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://hdl.handle.net/10.1080/00014788.2011.550742 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:acctbr:v:41:y:2011:i:2:p:145-169

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RABR20

DOI: 10.1080/00014788.2011.550742

Access Statistics for this article

Accounting and Business Research is currently edited by Vivien Beattie

More articles in Accounting and Business Research from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().