Abstract
Cost Management Systems (CMS) are often prescribed to assist in cost planning and control in manufacturing organizations. This study draws connections between the efficacy of these systems and the technologies and environmental factors affecting their use. A survey of 107 manufacturing firms demonstrates the importance of Just-in-Time (JIT) manufacturing, and to a lesser extent, Electronic Data Interchange (EDI) technologies. This critique examines the research in detail, and focuses on the strengths and weaknesses of the study. Strengths of the paper are the elaborate and well-supported study design and development, the innovative and thorough sampling technique, the creative analytical approach, and the lengthy discussion. Weaknesses focus on presentation length, construct operationalization, and the interpretation of results.
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