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Maiga Investigates Manufacturing Plants’ Performance in Latest Research

The operational performance of manufacturing plants is the subject of a 2017 study by Turner College assistant professor of accounting Adam Maiga that appears in Advances in Management Accounting.  Maiga’s study uses survey data from a cross-section of 369 U.S. manufacturing plants in order to examine the roles played by activity-based costing, internal information systems integration, and external information systems integration in promoting higher operational performance of manufacturing facilities.  Hierarchical analysis presented by Maiga indicates positive and significant three-way interaction effects, suggesting that plant management should deploy all three resources, and not a subset of the three, in order boost operational performance.

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