The Interaction Effects of Management Accounting Information Systems on Production Performance in Pluralist and individualism organization

Subject Areas : Journal of Cultural Management

Donya Ahadian Poor Parvin ¹ , Parvin Norozi ²

1 - Department of Accounting, Firoozkooh Branch, Islamic Azad University, Firozkooh, Iran. (Corresponding Author): [e-mail]
2 - MSc. Student, Department of Accounting, macquarie university, Sidney, Australia Assistant Professor [e-mail]

Received: 2016-11-11 Accepted : 2018-02-08 Published : 2018-04-21

Keywords: Production Performance, Individualism, Pluralist, Management Accounting Information system, Advanced Manufactured Technology,

Abstract :

Introduction and main purpose: Culture is one of the factors in the use of management accounting information and decision-making executives, because in different cultures, how learning and thinking of people is different, so considering of cultural differences can be help to make efficient accounting management information systems for helping management decision making. Methodology: This study examined the simple and interactive impact of culture (in two dimensions individualism and pluralism), the level of information provided by management accounting information systems and advanced manufactured technology on production performance.in companies listed on Tehran Stock Exchange in the period 2015-2016. Results: The results of a survey reveal that a simple effects of management accounting information, culture and advanced manufactured technology on the performance of production confirmed, but in pluralistic communities progress of manufactured technology and non – financial performance, Advanced cost management has significant and negative effect on the performance of production and in the both of communities (pluralistic or individualistic) progress of manufactured technology and financial performance, traditional cost management has significant and negative effect on the performance of production, may be one of the reasons for these result is the national culture with a lot of uncertainty.