{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,5,4]],"date-time":"2026-05-04T00:22:45Z","timestamp":1777854165960,"version":"3.51.4"},"reference-count":69,"publisher":"SAGE Publications","issue":"3","license":[{"start":{"date-parts":[[2004,9,1]],"date-time":"2004-09-01T00:00:00Z","timestamp":1093996800000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/journals.sagepub.com\/page\/policies\/text-and-data-mining-license"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Journal of Information Technology"],"published-print":{"date-parts":[[2004,9]]},"abstract":"<jats:p>This study empirically examined and identified specific types of management accounting information as well as conditions of learning facilitators for effective organizational learning under high levels of advanced manufacturing technology (AMT). In this study, the interaction and communication among functions as well as job rotation and experience were considered as the facilitators of organizational learning. This research investigated the relationship between the level of AMT and the amount of management accounting information (i.e. planning and control information and nonfinancial performance information). The empirical results showed that there is a significant positive relationship between the AMT level and the amount of information produced by management accounting information systems (MAISs). Significant positive correlations among the amount of information, degree of organizational learning, and production performance were also observed. Using structural equation modeling, this study examined causal relationships among AMT level, amount of information, learning facilitators, organizational learning, and production performance. The results of the study showed that under a high level of AMT, to give rise to a high degree of learning and, consequently, an increase of performance through the provision of information, facilitators of learning must be well-coordinated (i.e. highly utilized), and MAISs must produce a large amount of management accounting information (i.e. planning and control information and nonfinancial performance information).<\/jats:p>","DOI":"10.1057\/palgrave.jit.2000013","type":"journal-article","created":{"date-parts":[[2004,4,21]],"date-time":"2004-04-21T17:40:16Z","timestamp":1082569216000},"page":"203-214","source":"Crossref","is-referenced-by-count":20,"title":["Impact of Management Accounting Information and AMT on Organizational Performance"],"prefix":"10.1177","volume":"19","author":[{"given":"Jong-Min","family":"Choe","sequence":"first","affiliation":[{"name":"Department of Accounting, School of Business, Kyungpook National University, Taegu, South 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