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The purpose of this paper is to study the extent of green initiatives within manufacturing SMEs, as well as the mediating effect of the owners/managers intention toward green and moderating effect of green technology adoption in building environmental sustainability in the context of the Malaysian manufacturing SMEs.

Data were collected through a survey questionnaire responded by 260 Malaysian manufacturing SMEs. The relationships proposed in the developed conceptual framework were represented through three hypotheses: there is a significant relationship between green initiatives and environmental sustainability (H1); intention toward green mediates the relationship between green initiatives and environmental sustainability (H2); and green technology adoption moderates the relationship between intention toward green and environmental sustainability (H3). SEM-AMOS nested model comparisons and mediating and moderating analyses were used to test the hypotheses.

This is the first research toward the green initiatives framework for the manufacturing SMEs. Till date, no framework is available which could guide researchers and practitioners of this high impact on the environment industry. The findings revealed that energy management, water conservation and waste management are related to environmental sustainability. On mediation analysis, it confirms that owners/managers intention toward green fully mediates the association of green initiatives and environmental sustainability. Finally, the moderation analysis revealed that green technology adoption does not have an influence on manufacturing SMEs environmental sustainability.

This study is expected to help both researchers and practitioners in terms of manufacturing and other industries who are serious toward environmental sustainability implementation and are looking for an appropriate mechanism. It offers a generalized environmental sustainability implementation linking SMEs owners/managers, green practices, green technology policy, process management and supply chain management.

This study is among the very first environmental sustainability implementation research works conducted in the Malaysian manufacturing sector, particularly, in relation to the green initiatives and “four pillars” of green technology policy that manufacturing SMEs in this country need to adopt to make their environmental sustainability a solid competitive vehicle for their development. The results have broader implications for all manufacturing SMEs, particularly in developing economies where the growth of manufacturing and the development of integrated environmental sustainability are key stages in economic development.

The purpose of this paper is to theorise and develop seven dimensions (strategic supplier partnership, level of information sharing, quality of information sharing, customer service management, internal lean practices, postponement and total quality management) into a supply chain management (SCM) practices (SCMPs) construct and studies its causal relationship with the conceptualised constructs of supply chain performance (SCP) and manufacturing firms’ performance (MFP). The study also explores the causal relationship between SCP and MFP.

Data were collected through a survey questionnaire responded by 249 Jordanian manufacturing firms. The relationships proposed in the developed theoretical framework were represented through three hypotheses: H1 – there is a significant relationship between SCMPs and SCP; H2 – there is a significant relationship between SCMPs and MFP; and H3 – there is a significant relationship between SCP and MFP. Linear regression, ANOVA and Pearson correlation were used to test the hypotheses. The results were further validated using structural equation modelling.

The results indicate that SCMPs have a positive effect on SCP (H1), which in turn also positively affect MFP (H3). Despite this intermediary positive effect of SCMP on MFP through SCP, the study also suggests that SCMPs have a direct and positive effect on MFP (H2).

This study provides hard evidence indicating that higher levels of SCMPs can lead to enhanced supply chain and firms’ performance. It also provides SC managers of manufacturing firms with a multi-dimensional operational measure of the construct of SCMPs for assessing the comprehensiveness of the SCMPs of their firms.

This study is among the very first SCM researches conducted on the Jordanian manufacturing sector, particularly, in relation to the practices that manufacturing firms in this country need to adopt to make their supply chains a solid competitive vehicle for their development. The results have broader implications for all manufacturing companies, particularly in developing economies where the growth of manufacturing and the development of integrated supply chains are key stages in economic development.

The ideas expressed in this work are based on those put into practice at the Okuma Corporation of Japan, one of the world′s leading machine tool manufacturers. In common with many other large organizations, Okuma Corporation has to meet the new challenges posed by globalization, keener domestic and international competition, shorter business cycles and an increasingly volatile environment. Intelligent corporate strategy (ICS), as practised at Okuma, is a unified theory of strategic corporate management based on five levels of win‐win relationships for profit/market share, namely: ,1. Loyalty from customers (value for money) – right focus., 2. Commitment from workers (meeting hierarchy of needs) – right attitude., 3. Co‐operation from suppliers (expanding and reliable business) – right connections., 4. Co‐operation from distributors (expanding and reliable business) – right channels., 5. Respect from competitors (setting standards for business excellence) – right strategies. The aim is to create values for all stakeholders. This holistic people‐oriented approach recognizes that, although the world is increasingly driven by high technology, it continues to be influenced and managed by people (customers, workers, suppliers, distributors, competitors). The philosophical core of ICS is action learning and teamwork based on principle‐centred relationships of sincerity, trust and integrity. In the real world, these are the roots of success in relationships and in the bottom‐line results of business. ICS is, in essence, relationship management for synergy. It is based on the premiss that domestic and international commerce is a positive sum game: in the long run everyone wins. Finally, ICS is a paradigm for manufacturing companies coping with change and uncertainty in their search for profit/market share. Time‐honoured values give definition to corporate character; circumstances change, values remain. Poor business operations generally result from human frailty. ICS is predicated on the belief that the quality of human relationships determines the bottom‐line results. ICS attempts to make manifest and explicit the intangible psychological factors for value‐added partnerships. ICS is a dynamic, living, and heuristic‐learning model. There is intelligence in the corporate strategy because it applies commonsense, wisdom, creative systems thinking and synergy to ensure longevity in its corporate life for sustainable competitive advantage.

After four consecutive years′ trade surplus, Korea′s climbing foreign trade deficit in 1990 is a clear signal that the nation should attempt to improve the performance of its manufacturing industry. However, there has not been much study on how manufacturing management is conducted in Korea and how it might be improved. Too much emphasis has been placed on macro policy variables such as tax, exchange rates and interest rates, which have only short‐term effects on competitiveness. The task for Korean manufacturing industry is to meet the challenges before it and be in a position to compete with other countries by providing high‐quality products at the right price. The most affordable and practical alternative is to make innovations in the current manufacturing process in order to enhance productivity and competitiveness. Studies the adoption and application of Japanese manufacturing management techniques under Korean conditions. Also provides a number of cases of their implementation in Korea and outlines considerations and recommendations necessary for their successful implementation based on the study findings.

The purpose of this paper is to review the literature on Total Productive Maintenance (TPM) and to present an overview of TPM implementation practices adopted by the manufacturing organizations. It also seeks to highlight appropriate enablers and success factors for eliminating barriers in successful TPM implementation.

The paper systematically categorizes the published literature and then analyzes and reviews it methodically.

The paper reveals the important issues in Total Productive Maintenance ranging from maintenance techniques, framework of TPM, overall equipment effectiveness (OEE), TPM implementation practices, barriers and success factors in TPM implementation, etc. The contributions of strategic TPM programmes towards improving manufacturing competencies of the organizations have also been highlighted here.

The literature on classification of Total Productive Maintenance has so far been very limited. The paper reviews a large number of papers in this field and presents the overview of various TPM implementation practices demonstrated by manufacturing organizations globally. It also highlights the approaches suggested by various researchers and practitioners and critically evaluates the reasons behind failure of TPM programmes in the organizations. Further, the enablers and success factors for TPM implementation have also been highlighted for ensuring smooth and effective TPM implementation in the organizations.

The paper contains a comprehensive listing of publications on the field in question and their classification according to various attributes. It will be useful to researchers, maintenance professionals and others concerned with maintenance to understand the significance of TPM.

This article investigates the relationship between the functional areas of manufacturing and human resources by analysing the practices of human resource management associated with the competitive priorities of manufacturing strategy, e.g. quality, delivery performance, flexibility and cost. Within strategic business management, both the competitive priorities of manufacturing and the practices of human resource management need to be observed by the whole organisation. In this way, this study presents how human resource management practices are aligned to business strategies based on cost reduction, quality, delivery performance and product innovation. These practices may also be arranged in different ways in a particular competitive strategy.

This study scrutinized the synergistic effects of lean manufacturing (LM) on lead time reduction (LR) while investigating the mediating role of manufacturing flexibility (MF) in that relationship within the context of batch and mass customization manufacturers.

This cross-sectional survey involved 160 large batch and mass customization manufacturers in Indonesia. Data were analyzed by using the PLS path modeling approach and multigroup analysis.

The positive synergistic direct effects of LM on LR and MF were revealed in both process types. In mass customization, MF mediates the effect of LM on LR. However, such a mediating effect was not found in the batch process due to the insignificant effect of MF on LR.

The findings offered theoretical and practical insights supporting the manufacturers to grasp potential benefits through the holistic LM implementation as well as the suitable strategies to improve MF and reduce lead time by considering the types of the production process.

This study bridged the gaps regarding the comparison of LM implementation and its influence on MF and LR in mass customization and batch production.

The purpose of this paper is twofold; first, to investigate whether the manufacturing specializations of network plants fulfilling similar strategic plant roles (Ferdows, 1997) are common in type. Second, to examine current strategic manufacturing network management practice and develop a map of this process.

Three multisite manufacturing businesses participated in this case research. The first phase of the study consisted of an initial visit made to the headquarters of each firm to be briefed on its manufacturing network strategy and to collect company manufacturing performance data. Visits were then made to 11 network plants to collect site manufacturing performance data and to research the manufacturing specialization of each site and the degree of autonomy of its management team. The second phase of the research comprised a number of additional visits to the headquarters of one of the three case study firms to investigate the process employed to downsize its existing manufacturing network capacity in response to a significant decline in customer demand.

Three common types of manufacturing specialization have been identified in the networks of plants studied and the case research findings have enabled the development of a process for manufacturing network strategy deployment.

The proposed process for the strategic management of a manufacturing network is based upon the findings of a single case study and thus the generalizability of the findings is limited.

Auditing the manufacturing specialization of network sites is an essential preparatory procedure for determining a manufacturing network strategy. How this information is used to facilitate the management of manufacturing network configuration and coordination and for manufacturing network strategy deployment is detailed in the paper.

A process map has been developed that includes a review of current network configuration and coordination policies, in combination, as these underpin manufacturing network strategy deployment. Such a process map has not been detailed previously in the literature.

To provide an overview of research published in the management accounting literature on methods for cost management in new product development, such as a target costing, life cycle costing, component commonality, and modular design.

The structured literature search covered papers about 15 different cost management methods published in 40 journals in the period 1990–2013.

The search yielded a sample of 113 different papers. Many contained information about more than one method, and this yielded 149 references to specific methods. The number of references varied strongly per cost management method and per journal. Target costing has received by far the most attention in the publications in our sample; modular design, component commonality, and life cycle costing were ranked second and joint third. Most references were published in Management Science; Management Accounting Research; and Accounting, Organizations and Society. The results were strongly influenced by Management Science and Decision Science, because cost management methods with an engineering background were published above average in these two journals (design for manufacturing, component commonality, modular design, and product platforms) while other topics were published below average in these two journals.

The scope of this review is accounting research. Future work could review the research on cost management methods in new product development published outside accounting.

The paper centers on methods for cost management, which complements reviews that focused on theoretical constructs of management accounting information and its use.

This study investigates the relationship between lean manufacturing practices, management accounting and performance measurement (MAC & PM) practices, organizational strategy, structure, and culture, and facility performance. We extended past research by examining the relationships between lean manufacturing, MAC & PM practices and performance in a broader organizational context. Our study was performed using survey data provided by managers and executives at 368 facilities that had contacted the Shingo Institute for information or that had entered a Shingo Prize competition. Consistent with past research we found a significant positive association between lean manufacturing practices and lean MAC & PM practices. We found that greater employee empowerment, use of process performance measures, and use of lean accounting practices were driven primarily by lean strategy and secondarily by the extent of lean manufacturing practices. We also found that changes in organization structure to support lean are driven primarily by lean strategy and secondarily by lean manufacturing practices. Change toward lean culture, on the other hand, is driven by the extent of lean manufacturing practices. Further, we found that emphasizing process performance measures does not reduce emphasis on results performance measures and emphasizing results performance measures leads to improved financial performance. Process and results measures are being used in tandem and value stream costing has not replaced traditional accounting. The results of our study provide important insights for managers of companies engaged in lean transformation and for academics who teach or research lean accounting.