This paper links the quality (i.e. noise and bias) of information available for production decisions and performance evaluation to the choice of whether or not production should occur in teams. The information system provides agents with access to an early but imprecise signal about productivity...

The main goal of this study is to analyze the influence of continuous improvement programs on internal and external performance measures of the company, as well as on management accounting. We examine the changes in internal measures of productivity and external measures profitability after the...

World-class manufacturing (WCM) emphasizes excellence through lean production practices of continuous improvement and is incorporated within the broad definitions of just-in-time (JIT) and total quality management (TQM). Increased profitability from implementation of these practices is generally...

Die stetig wachsende Komplexität von Hard- und Softwaresystemen sowie der steigende Funktionsumfang bei stets kürzer werdenden Produktzyklen führen zunehmend zum Einsatz von modellbasierten Technologien in der Entwicklung und bei den Tests. Bei der Entwicklung und beim Test solcher komplexer...

Modern management accounting information systems trace cost to a greater level of detail than did their predecessors. Nonetheless, the basic ingredient of accounting information continues to be the measurable transaction, actual or budgeted, rather than the more subjective concepts of marginal...

The effectiveness of accounting information system (AIS) in public sector organization (PSO) is well recognized to play an important part in obtaining sustainable performance (SP). Nevertheless, the effectiveness of AIS cannot achieve the SP on its own due to the rapid changing in the global...

The goal of the current study is to determine how the internal control system (ICS) in Jordanian Islamic banks affects the link between the accounting information system (AIS) and employee performance (EP). The study's target audience is actual Jordanian Islamic Bank workers, and a sample of 92...