Discussion of Integrating Accounting and Manufacturing Information Systems: An ABC and REA-Based Approach.

Presents the author's comments about the article "Integrating Accounting and Manufacturing Information Systems: An ABC and REA-Based Approach," by Severin V. Grabski and Robert J. Marsh, published in the present issue of the "Journal of Information Systems." Comment by the author that the study is an attempt to model manufacturing processes with the aim of linking the accounting information system and an advanced manufacturing system; Application of the study in understanding how the accounting information system may be integrated with the manufacturing information system of an organization; Concerns of the author about the specific use of the REA accounting model within manufacturing.