کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1001967 | 937292 | 2008 | 23 صفحه PDF | دانلود رایگان |
Lean manufacturing is a complete business system that combines advanced manufacturing techniques including just-in-time (JIT), total quality management (TQM), and total preventative maintenance (TPM). We investigate the control framework that results from a lean manufacturing strategic initiative. Our setting is the natural environment of a lean manufacturing firm which also implemented lean accounting and control practices. Lean accounting seeks to reduce steps in transaction processing, eliminate standard costs in favor of actual costs, and discontinue cost allocations; while lean control practices re-focus the performance measurement system and emphasize social and behavioral controls. In this case study we develop a theoretical framework that assists in understanding the control choices, accounting practices, and organizational structure associated with lean manufacturing. Within the control framework, we identify numerous intervening and bidirectional relations. We contrast our theoretical framework with prior research and discuss empirical implications.
Journal: Management Accounting Research - Volume 19, Issue 4, December 2008, Pages 301–323