The Relationships Among Management Accounting Information, Organizational Learning And Production Performance

This study adopted the organizational learning perspective to examine relevant types of management accounting information required by advanced manufacturing technology (AMT) for attaining improved production performance. first, we investigated the relationship between the level of AMT usage and the amount of information provided by management accounting information systems (MAISs).In this study, out of 43 companies which were listed on Tehran Stock Exchange (TSE) in Machinery and vehicle industries, the data were collected from financial managers of 32 manufacturing companies through structured questionnaires.The result of this study showed a positive correlation between the AMT level and the amount of management accounting information (i.e. planning and control information, and nonfinancial performance information).A positive relationship between provision of information and improvement in production performance was also observed. This study also empirically examined the effects of facilitators of organizational learning on the relationship between provision of information and performance improvement.the result of this study showed that facilitators of organizational learning can not affect the relationship between provision of information and performance improvement.