The Impact of Changes in Environment and AMT on Management Accounting Practices and Organizational Strategy, Structure and Performance

By Tuan Zainun Tuan Mat, and Malcolm Smith.

This study investigates the impact of changes in business environment and manufacturing technology on organizational strategy, structure and management accounting practices, and the effect of these changes on the organizational performance of manufacturing companies in Malaysia

A quantitative research design was adopted and structural equation modelling was employed as the main statistical technique to test the hypothesized model.

The results revealed a positive alignment among the external environmental factors and organizational factors with management accounting practices, which in turn positively impacted on organizational performance. Results also showed that neither market competition nor advanced manufacturing technology (AMT) influenced change in organizational structure.

This study also provides evidence of an interrelationship between management accounting practices and structure, but no evidence of a reciprocal relationship between management accounting practices and strategy.

Download PDF JAMARv12.1-AMT and MAP on Structure


About Prof Janek Ratnatunga 1129 Articles
Professor Janek Ratnatunga is CEO of the Institute of Certified Management Accountants. He has held appointments at the University of Melbourne, Monash University and the Australian National University in Australia; and the Universities of Washington, Richmond and Rhode Island in the USA. Prior to his academic career he worked with KPMG.