MAIS: Theory and Strategic Application

Paper Summary:

This paper discusses the theory and strategic application of management accounting information systems (MAIS). It looks at how MAIS can generate a sustainable competitive advantage for an organization. It then discusses model specifications for MAIS, as well as strategic planning and control. Finally, the paper looks at strategic cost management factors for MAIS.

Table of Contents:
Introduction
MAIS and Strategic Management
MAIS Theory and Application
MAIS Model Specification
Strategic Planning and Control
Strategic Cost Management Factors

From the Paper:

"Production frontier factors are divided into four measures: 1) a productivity change ratio dependent on changes in the use of variable and fixed cost inputs, 2) a capacity utilization change ratio that is dependent on changes in deviations between actual outputs and capacities, 3) output mix change ratio dependent on changes in the volumes of actual outputs, and finally, 4) a price recovery change ratio that is dependent on changes in output and input prices (Bhimani, 2003, p.89). The actual form these MAIS structures take may vary across MAIS applications but their true strategic management functionality does not in terms of functionality. These ratios are constructed so that their associated values are driven solely by deviations between relevant variables within and between time periods and according to exogenous variables that managers must consider when determining strategic decisions or endogenous variables that managers opt to select."

Sample of Sources Used:

• Bhimani, A. (Ed.). (2003). Management Accounting in the Digital Economy. Oxford: Oxford University Press.
• Daneshfar, A. (2003). Accounting Information Systems Cases. Issues in Accounting Education, 18(2), 225.
• Kovar, S. E. (2001). Core Concepts of Accounting Information Systems. Issues in Accounting Education, 16(3), 509.
• Smith, K. J. (2003). Developing, Marketing Distributing, and Supporting an Activity-Based Costing Decision Support System for Schrader Bellows. Issues in Accounting Education, 18(2), 175+.

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