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Competitive Strategy, Product Life Cycle and the Use of Broad Scope MAS Information: Evidence from Thailand
Sirilak Bangchokdee * Lokman Mia, Lanita Winata Department of Accounting, Finance and Economics, Griffith University, Australia
Sirilak Bangchokdee is a PhD student in the Department of Accounting, Finance and Economics, Griffith University, Australia. Ph: +61 (07) 55528719 Fax: +61 (07) 55528068, email: s.bangchokdee@griffith.edu.au. Lokman Mia and Lanita Winata are staff members within the department
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2 Competitive Strategy, Product Life Cycle and the Use of Broad Scope MAS Information: Evidence from Thailand
Abstract Due to today’s intensified competition, broad scope MAS (management accounting system) information becomes more important for managers in making an appropriate decision to respond to such competition. Empirical evidence on the use of broad scope MAS information under different competitive strategies and stages of product life cycle (PLC) has been limited. This paper reports the results of a study which offers an explanation for relationships between (1) competitive strategy and the use of broad scope MAS information, and (2) stage of PLC and the use of broad scope MAS information. The respondents were 108 general managers in companies within foodprocessing and electronics industries in Thailand. The managers’ responses to a questionnaire survey were analysed by multiple regression. The results reveal that the more a company employs a differentiation strategy and has products at the early stages of PLC, the greater is its use of broad scope MAS information.
Key words: Competitive strategy; Product life cycle; Broad scope MAS information
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Introduction
Today’s business organisations face a highly competitive market (Drucker et al., 1997) due to changes in manufacturing technology such as JIT and CAD/CAM; and changes in business environment such as removal of trade barrier and deregulation of economy (Mia and... [continues]
Competitive Strategy, Product Life Cycle and the Use of Broad Scope MAS Information: Evidence from Thailand
Sirilak Bangchokdee * Lokman Mia, Lanita Winata Department of Accounting, Finance and Economics, Griffith University, Australia
Sirilak Bangchokdee is a PhD student in the Department of Accounting, Finance and Economics, Griffith University, Australia. Ph: +61 (07) 55528719 Fax: +61 (07) 55528068, email: s.bangchokdee@griffith.edu.au. Lokman Mia and Lanita Winata are staff members within the department
*
2 Competitive Strategy, Product Life Cycle and the Use of Broad Scope MAS Information: Evidence from Thailand
Abstract Due to today’s intensified competition, broad scope MAS (management accounting system) information becomes more important for managers in making an appropriate decision to respond to such competition. Empirical evidence on the use of broad scope MAS information under different competitive strategies and stages of product life cycle (PLC) has been limited. This paper reports the results of a study which offers an explanation for relationships between (1) competitive strategy and the use of broad scope MAS information, and (2) stage of PLC and the use of broad scope MAS information. The respondents were 108 general managers in companies within foodprocessing and electronics industries in Thailand. The managers’ responses to a questionnaire survey were analysed by multiple regression. The results reveal that the more a company employs a differentiation strategy and has products at the early stages of PLC, the greater is its use of broad scope MAS information.
Key words: Competitive strategy; Product life cycle; Broad scope MAS information
3
Introduction
Today’s business organisations face a highly competitive market (Drucker et al., 1997) due to changes in manufacturing technology such as JIT and CAD/CAM; and changes in business environment such as removal of trade barrier and deregulation of economy (Mia and... [continues]
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"Competitive Strategy, Product Life Cycle and the Use of Broad Scope Mas." StudyMode.com. 06, 2010. Accessed 06, 2010. http://www.studymode.com/essays/Competitive-Strategy-Product-Life-Cycle-And-345528.html.
