Advanced Manufacturing Technology and Organizational Performance: The Mediating Role of Modern Management Accounting Techniques Implementation
The purpose of this study is to empirically examine Advanced Manufacturing Technology (AMT) that affect organizational performance through the usage of Modern Management Accounting Techniques (MMATs). In doing this the study employed a questionnaire survey through which 116 usable responses were analyzed using PLS-SEM. The findings reveal that AMT positively relates to MMATs. The result shows no significant relationship between AMT and organizational performance. Also, the results reveal that MMATs positively relates to organizational performance. The mediating role of MMATs is confirmed among the AMT and organizational performance.
Keywords - Organizational Performance, Advanced Manufacturing Technology, Modern Management Accounting Techniques, Contingency Factors