World-class manufacturing, management accountants' cross-functional participation, and firm performance

Rong-Ruey Duh, Audrey Wen-hsin Hsu and Chee W. Chow

Asia-Pacific Journal of Accounting & Economics, 2014, vol. 21, issue 3, 262-283

Abstract: This study examines whether management accountants' extent of cross-functional participation increases with their firms' world-class manufacturing (WCM) implementation and how such participation affects financial and nonfinancial firm performance. Results from applying structural equations modeling (SEM) to archival and survey data from 209 listed firms in Taiwan indicate that management accountants' cross-functional participation increases with their firms' use of WCM, and that both WCM and management accountants' cross-functional participation have positive links to firm performance, with the latter also partially mediating WCM's performance effect. These results suggest that management accountants are responsive to the demands of their firms' manufacturing practices and that this participation not only helps to enhance the benefits of WCM, but also firm performance in other ways.

Date: 2014
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DOI: 10.1080/16081625.2012.751868

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Asia-Pacific Journal of Accounting & Economics is currently edited by Yin-Wong Cheung, Hong Hwang, Jeong-Bon Kim, Shu-Hsing Li and Suresh Radhakrishnan

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