Effects of Integrated Manufacturing Practices on Organizational Performance: Mediation by Management Accounting System Information

Articles in Press

Document Type : Research Paper

Authors

1 Assistant Professor, Department of Accounting, Faculty of Management and Finance, Khatam University, Tehran, Iran.

2 Assistant Professor, Department of Management and Educational Planning, Faculty of Psychology and Educational Sciences, Allameh Tabataba'i University, Tehran, Iran.

3 Master's Degree in Accounting and Auditing, Department of Accounting and Auditing, Faculty of Management and Financial Sciences, Khatam University, Tehran, Iran.

Abstract

This research examines the impact of Integrated Manufacturing Practices (IMP) on organizational performance, while exploring the intermediary role of Management Accounting System (MAS) information in manufacturing companies listed on the Tehran Stock Exchange. Using an applied descriptive-survey approach with a cross-sectional quantitative design, the study targeted firms from the six leading industries on the exchange. A sample of 385 managers (finance, production, and sales roles) from 129 companies was selected via Cochran’s formula and random sampling. Data were collected through a validated questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS. Results showed that IMP positively influences organizational performance both directly and indirectly through MAS information, alongside a strong connection between IMP adoption and greater managerial reliance on MAS data. MAS information also directly improves performance outcomes and acts as a significant mediator in the IMP–performance link. The measurement model displayed strong reliability and validity, with adequate overall fit. These findings provide empirical evidence that benefits from advanced manufacturing practices are primarily realized via access to comprehensive, timely, and integrated accounting information. The study advances Contingency Theory by stressing the need to align manufacturing strategies with suitable information systems. Practically, organizations should develop IMP capabilities while simultaneously improving the quality and scope of MAS information. Managers, especially management accountants, are urged to serve as strategic partners in creating systems that meet complex decision needs in modern production environments. Future research could investigate the role of digital innovations and artificial intelligence in this framework.

Keywords

International Journal of Business and Development Studies

Articles in Press, Accepted Manuscript
Available Online from 08 March 2026

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