TY  - CHAP
AB  - Despite arguments that traditional product costing and variance analysis operate contrary to the strategic goals of advanced manufacturing practices such as just in time (JIT), total quality management (TQM), and Six Sigma, little empirical evidence exists that cost accounting practices (CAP) are changing in the era of continuous improvement and waste reduction. This research supplies some of the first evidence of what CAP are employed to support the information needs of a world-class manufacturing environment. Using survey data obtained from executives of 121 U.S. manufacturing firms, the study examines the relationship between the use of JIT, TQM, and Six Sigma with various forms of traditional and non-traditional CAP. Analysis of variance tests (ANOVA) indicate that most traditional CAP continue to be used in all manufacturing environments, but a significant portion of world-class manufacturers supplement their internal management accounting system with non-traditional management accounting techniques.
VL  - 12
SN  - 978-0-76231-118-7, 978-1-84950-281-8/1474-7871
DO  - 10.1016/S1474-7871(04)12004-2
UR  - https://doi.org/10.1016/S1474-7871(04)12004-2
AU  - Fullerton Rosemary R
AU  - McWatters Cheryl S
PY  - 2004
Y1  - 2004/01/01
TI  - AN EMPIRICAL EXAMINATION OF COST ACCOUNTING PRACTICES USED IN ADVANCED MANUFACTURING ENVIRONMENTS
T2  - Advances in Management Accounting
T3  - Advances in Management Accounting
PB  - Emerald Group Publishing Limited
SP  - 85
EP  - 113
Y2  - 2024/04/24
ER  -