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This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/09576059710187591. When citing the article, please cite: C.E.R. Wainwright N. Bateman, (1997), “Auditing system flexibility in the context of manufacturing strategy information”, Logistics Information Management, Vol. 10 Iss 4 pp. 167 - 177.

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