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An Integrated Framework for the Role of Managerial Accounting Information System in Business Process Reengineering: An Analytical Field Study |
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PP: 339-352 |
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doi:10.18576/amis/130222
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Author(s) |
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Salah A. Ali,
Salah M. Omran,
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Abstract |
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| We identify the role of Managerial Accounting Information System (MAIS) in providing the necessary
information needed for Business Process Re-engineering (BPR). An analytical field study was conducted which comprises the BPR concepts, goals, motives and steps. The field study is conducted through personal interview and questionnaire to test the five hypotheses formulated from the theoretical study. It is shown that there are several factors that push the organizations to conduct the BPR, such as the accelerated developments in production and information technology, severe competition on both domestic and international levels and growth of the customer care concept. The BPR requires information in several areas which should be provided by the MAIS. The Traditional Managerial Accounting Information System (TMAIS) is not capable of fulfilling its role in the completion of BPR, and Strategic Managerial Accounting Information System (SMAIS) provides valued information about customers and competitors which help the organization to perform some of BPR. However, the BPR requires some more information which is not provided by SMAIS. There are several considerations that should be taken into account when the MAIS designed for the purposes of BPR. Furthermore,
there are agreement between the finding of field study and the analytical study derived from the literature in this regard. |
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