The Effects of National Culture on the Design of Management Accounting Information Systems

Authors

  • Jong-min Choe Kyungpook National University, Korea (South)
  • Kim Langfield-Smith Kyungpook National University, Korea (South), Monash University, Australia

Abstract

This study empirically examined the impact of national culture on the amount of information provided by management accounting information systems (MAISs). Two very different cultures, the Korean and Australian cultures, were considered in our study. The results showed that more flexibility performance information is provided in Korean firms, while the amount of quality performance information and traditional cost control information (TCCI) produced in Australian firms is more than in Korean firms. We also investigated the effect of the three-way interactions among national culture, level of advanced manufacturing technology (AMT), and information on production performance. The results revealed a significant impact of three-way interactions on the improvement of production performance.

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Published

2004-01-01

How to Cite

Choe, J.- min, & Langfield-Smith, K. (2004). The Effects of National Culture on the Design of Management Accounting Information Systems. Journal of Comparative International Management, 7(1). Retrieved from https://journals.lib.unb.ca/index.php/JCIM/article/view/451

Issue

Vol. 7 No. 1 (2004)

Section

RESEARCH ARTICLES

License

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