Abstract
The purpose of the research is to test the impact of Advanced Manufacturing Technology
(ADMATECH) on Management accounting (MACCT) along with the impact of both of these
variables i.e. ADMATECH and MACCT on company’s performance (CPF). Further the
mediating role of MACCT system between ADMATECH and CPF was also analyzed. Data
from 263 manufacturing companies of Pakistan was collected through questionnaire that was
taken from different researches. ADMATECH, MACCT and CPF were taken as exogenous,
mediating and endogenous variables respectively. To analyze the contingency model of
MACCT practices different test were applied that includes validity, reliability and regression.
For all these analysis version 23 of SPSS was used. The outcomes showed that the usage of
ADMATECH has no effect on CPF i.e. there is an insignificant influence of ADMATECH on
CPF. Further results showed that ADMATECH has an effect on the usage of MACCT system
i.e. ADMATECH has a significant influence on MACCT system. So it can be said that
implementation of ADMATECH stresses on greater usage of MACCT system. Results have
also indicated a significant influence of MACCT practices on CPF. This means MACCT
system help corporations to compete in competitive environment which ultimately improves
CPF. Finally it was also found that the link between AMATECH and CPF was indirect via
MACCT i.e. MACCT is a full mediator between ADMATECH and CPF. According to
researcher’s knowledge about Pakistan, the relationship between these three factors have not
been explored in Pakistan. So the researcher has tried to find out the relation between these
three variables i.e. ADMATECH, MACCT and CPF. The outcomes of this research will assist
managers of these companies in determining whether the usage of ADMATECH is beneficial
to increase CPF, with the mediating role of MACCT system. Further this study could assist top
management of manufacturing businesses towards technical alliance with ADMATECH
manufacturers for designing and developing of products
Danish Iqbal Godil, Syed Shabib-ul-Hasan. (2018) Implementation of Advanced Manufacturing Technology in Manufacturing Businesses of Pakistan: A Contingency Approach, Journal of Independent Studies and Research-Management, Social Sciences and Economics, Volume-16, Issue-1.
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