Linking Just-in-time Manufacturing, Information Technology for Communication and MAS Information: An Exploratory Study

This study investigates the linkages between JIT (just-in-time manufacturing), ITC (information technology for communication) and broad scope MAS (management accounting systems) information. It builds on the relevant previous research in operations management, information technology and accounting, to formulate the research questions. Seventy-six general managers, each in charge of one strategic business unit (SBU) within their respective organisations, participated in the study. Data were collected from the managers using a mail-out questionnaire. The results revealed a significant and positive relationship between the managers’ use of the broad scope MAS information and JIT application, and between the managers’ use of the broad scope MAS information and the ITC.

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