The consideration of cultural differences in the design of information systems

This study empirically examined cultural differences in the amount of information provided by management accounting information systems (MAIS). To demonstrate these differences, data were collected from samples of Australian and Korean firms. The results of this study showed that much more flexibility performance information is provided by Korean firms, while Australian firms provided more quality performance and traditional cost control information (TCCI). We also investigated whether the interaction effects of advanced manufacturing technology (AMT) and information on the improvement of production performance were culturally different. According to the results, we suggest that with a high level of AMT, Korean firms require more types of information (i.e. quality performance information, flexibility performance information, financial performance information, advanced cost control information, and TCCI), while Australian firms generally demand flexibility performance, quality performance, and advanced cost control information.

[1]  Anne M. Lillis,et al.  The impact of manufacturing flexibility on management control system design , 1995 .

[2]  S. Sethi,et al.  Relating strategy and structure to flexible automation: A test of fit and performance implications , 1993 .

[3]  K. Langfield-Smith,et al.  The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach , 1998 .

[4]  Jack R. Meredith,et al.  The Strategic Advantages of the Factory of the Future , 1987 .

[5]  Michael N. Chanin,et al.  An empirical investigation of the impact of advanced manufacturing technology on business performance , 1997 .

[6]  G. Hofstede.  The Cultural Relativity of the Quality of Life Concept , 1984 .

[7]  Detmar W. Straub,et al.  The Effect of Culture on IT Diffusion: E-Mail and FAX in Japan and the U.S , 1994, Inf. Syst. Res..

[8]  David A. Ralston,et al.  The impact of national culture and economic ideology on managerial work values : a study of the United States , Russia , Japan , and China , 2005 .

[9]  J. Daniel Couger,et al.  ICIS Paper: Effect of Cultural Differences on Motivation of Analysts and Programmers: Singapore vs. the United States , 1986, MIS Q..

[10]  S. Snell,et al.  Integrated Manufacturing and Human Resource Management: A Human Capital Perspective , 1992 .

[11]  V. Govindarajan.  Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable☆ , 1984 .

[12]  Robert I. Tricker,et al.  Information Resource Management - A cross-cultural perspective , 1988, Inf. Manag..

[13]  Eric G. Flamholtz,et al.  Toward an integrative framework of organizational control , 1985 .

[14]  Robert S. Kaplan,et al.  Management accounting (1984-1994): development of new practice and theory , 1994 .

[15]  S. Vickery,et al.  Production Competence and Business Strategy: Do They Affect Business Performance? , 1993 .

[16]  Randolph B. Cooper,et al.  GSS participation: A cultural examination , 1998, Inf. Manag..

[17]  C. Lau,et al.  The impact of budget emphasis, participation and task difficulty on managerial performance: A cross-cultural study of the financial services sector , 1998 .

[18]  楊國樞,et al.  Chinese Values and the Search for Culture-Free Dimensions of Culture , 1987 .

[19]  Uday S. Karmarkar,et al.  Computer Integrated Manufacturing: Empirical Implications for Industrial Information Systems , 1995, J. Manag. Inf. Syst..

[20]  K. Langfield-Smith,et al.  Adoption and benefits of management accounting practices: an Australian study , 1998 .

[21]  Mawdudur Rahman,et al.  The influence of organisational and personal factors on the use of accounting information: An empirical study , 1976 .

[22]  C. B. Schoonhoven.  Problems with contingency theory: testing assumptions hidden within the language of contingency "theory.". , 1981, Administrative science quarterly.

[23]  Sujatha Perera,et al.  Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note , 1997 .

[24]  David J. Lemak,et al.  Beyond Process: TQM Content and Firm Performance , 1996 .

[25]  Steven R. Ash,et al.  The effects of a group decision support system on culturally diverse and culturally homogeneous group decision making , 1996, Inf. Manag..

[26]  G. Hofstede,et al.  Cultures and Organizations: Software of the Mind , 1991 .

[27]  Godwin J. Udo,et al.  Advanced manufacturing technologies: Determinants of implementation success , 1996 .

[28]  Kenneth A. Merchant,et al.  Measurement, evaluation and reward of profit center managers: A cross-cultural field study , 1995 .

[29]  Nava Pliskin,et al.  Identifying organizational culture clash in MIS implementation: When is it worth the effort? , 1991, Inf. Manag..

[30]  Peter C. Brewer.  National culture and activity-based costing systems: a note , 1998 .

[31]  Alfred J. Nanni,et al.  Japanese management accounting practices and the effects of assembly and process automation , 1991 .

[32]  Tom McLean.  Bureaucratic and craft administration of the production process: the formation of accounting and non-accounting control arrangements , 1996 .

[33]  Chee W. Chow,et al.  Performance measure and resource expenditure choices in a teamwork environment: the effects of national culture , 1998 .

[34]  CougerJ. Daniel.  Effect of cultural differences on motivation of analysts and programmers , 1986 .

[35]  Pamela Hammers Specht,et al.  Job Characteristics as Indicants of CBIS Data Requirements , 1986, MIS Q..

[36]  R. Sanchez.  Strategic flexibility in product competition , 1995 .

[37]  Louis Raymond,et al.  Organizational Context and Information Systems Success: A Contingency Approach , 1990, J. Manag. Inf. Syst..

[38]  M. Abernethy,et al.  Management control systems in research and development organizations: The role of accounting, behavior and personnel controls , 1997 .

[39]  Richard L. Daft,et al.  Organizational information requirements, media richness and structural design , 1986 .

[40]  Randolph B. Cooper,et al.  The inertial impact of culture on IT implementation , 1994, Inf. Manag..

[41]  Kenneth K. Boyer.  Evolutionary Patterns of Flexible Automation and Performance: A Longitudinal Study , 1999 .

[42]  T. Jackson.  Cross-cultural management , 1995 .

[43]  Niels Bjørn-Andersen,et al.  A cross-cultural comparison of IS designer values , 1990, CACM.

[44]  D. Gerwin.  Manufacturing flexibility: a strategic perspective , 1993 .

[45]  Kwok Kee Wei,et al.  National culture and group support systems: filtering communication to dampen power differentials , 1995 .

[46]  David Otley,et al.  Management control in contemporary organizations: towards a wider framework , 1994 .

[47]  Hiromoto Toshiro.  Another hidden edge - Japanese management accounting , 2002 .

[48]  Werner Bruggeman,et al.  The impact of technological change on management accounting , 1995 .