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Book part
Publication date: 21 July 2004

Rosemary R Fullerton and Cheryl S McWatters

Despite arguments that traditional product costing and variance analysis operate contrary to the strategic goals of advanced manufacturing practices such as just in time…

Abstract

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.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-118-7

Article
Publication date: 20 February 2009

Rosemary R. Fullerton and William F. Wempe

The purpose of this paper is to examine how utilization of non‐financial manufacturing performance (NFMP) measures impacts the lean manufacturing/financial performance…

20045

Abstract

Purpose

The purpose of this paper is to examine how utilization of non‐financial manufacturing performance (NFMP) measures impacts the lean manufacturing/financial performance relationship.

Design/methodology/approach

A structural equation model (SEM) is estimated using data provided by 121 US manufacturing executives. In addition to examining direct effects, the study examines whether NFMP measurement mediates or moderates the lean manufacturing/financial performance relationship.

Findings

The results provide substantial evidence that utilization of NFMP measures mediates the relationship between lean manufacturing and financial performance.

Research limitations/implications

The study's findings regarding NFMP measurement suggest that the mixed results of prior studies of the lean manufacturing/financial performance relationship may be due in part to a failure to account for NFMP measurement. Limitations of the study are the non‐random sample and its small sample size, relative to the SEM estimated.

Practical implications

Managers who implement lean manufacturing without utilizing supportive NFMP measures may experience disappointing financial results.

Originality/value

This is the first known study that adopts a SEM framework to examine: how NFMP measurement affects the relationship between lean production and profitability; the direct relationship between NFMP measurement and firm performance; and the impact of lean manufacturing on externally audited, objective measures of firm performance.

Details

International Journal of Operations & Production Management, vol. 29 no. 3
Type: Research Article
ISSN: 0144-3577

Keywords

Content available
Article
Publication date: 16 November 2010

Brent Snider

479

Abstract

Details

International Journal of Operations & Production Management, vol. 30 no. 12
Type: Research Article
ISSN: 0144-3577

Keywords

Book part
Publication date: 21 July 2004

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-118-7

Book part
Publication date: 21 July 2004

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-118-7

Book part
Publication date: 28 October 2021

Lawrence P. Grasso and Thomas Tyson

This study investigates the relationship between lean manufacturing practices, management accounting and performance measurement (MAC & PM) practices, organizational…

Abstract

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.

Article
Publication date: 1 September 2000

Jonathan C. Morris

Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within…

30151

Abstract

Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and shows that these are in many, differing, areas across management research from: retail finance; precarious jobs and decisions; methodological lessons from feminism; call centre experience and disability discrimination. These and all points east and west are covered and laid out in a simple, abstract style, including, where applicable, references, endnotes and bibliography in an easy‐to‐follow manner. Summarizes each paper and also gives conclusions where needed, in a comfortable modern format.

Details

Management Research News, vol. 23 no. 9/10/11
Type: Research Article
ISSN: 0140-9174

Keywords

Article
Publication date: 6 March 2019

Loay Salhieh and Abdallah A. Abdallah

Organizations have varied levels of success with Lean implementation and many did not see tangible results. Some scholars believe the reason has to do with weak Lean…

Abstract

Purpose

Organizations have varied levels of success with Lean implementation and many did not see tangible results. Some scholars believe the reason has to do with weak Lean culture or Lean values (LVs). The purpose of this paper is to study the relationship between Lean implementation practices and LVs. The research goes further to study the nature of this relationship; does LVs affect Lean practices only or do they affect each other in a reciprocal manner?

Design/methodology/approach

Literature regarding Lean implementation in various sectors was reviewed. Representatives from several organizations were surveyed. Results from both approaches are compared and presented to highlight the key challenges and drivers facing Lean implementation.

Findings

Lean works well on enhancing organization performance (OP) but the implementation has to be preceded by careful nourishment of the proper Lean culture and LVs. The relationship between Lean implementation and LVs is of a complex nature and driven by OP.

Practical implications

The study has important managerial implications that is if Lean is going to be sustained, continuous efforts has to be exerted by Lean professionals to engage leaders and decision makers in the organization and ensure proper values are nurtured.

Originality/value

This is the first study to examine the reciprocal relationship between Lean implementation practices and LVs while focusing on OP by employing a structural statistical model.

Details

International Journal of Productivity and Performance Management, vol. 68 no. 5
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 20 February 2018

Henrik Nielsen, Thomas Borup Kristensen and Lawrence P. Grasso

The purpose of this paper is to study management control mechanisms (social, behavioral, and output control mechanisms) and their complementary effects on firm performance…

1694

Abstract

Purpose

The purpose of this paper is to study management control mechanisms (social, behavioral, and output control mechanisms) and their complementary effects on firm performance in lean manufacturing firms.

Design/methodology/approach

The study uses second-order structural equation modeling to analyze survey data from 368 different lean manufacturing facilities.

Findings

The paper finds that the complementary effects of management control mechanisms in lean manufacturing firms outweigh their additive effects on firm performance.

Research limitations/implications

Applying isolated lean management control mechanisms leads to inferior performance, as these management control mechanisms are complementary. Thus, to realize the full potential of lean manufacturing, this paper suggests that lean management control mechanisms should be implemented as an integrated control system.

Practical implications

Firms seeking to benefit from the implementation of lean manufacturing should understand the complementarity among the management control mechanisms, as the performance effects of lean management control mechanisms when applied together are greater than their isolated additive effects.

Originality/value

This paper is the first to provide empirical evidence of the superior firm performance effects of complementary lean management control mechanisms compared with their additive effects. This paper also expands the understanding of how to conceptualize lean management control mechanisms. Specifically, this is the first paper to distinguish between social cultural control and social visual control mechanisms as well as between non-financial and financial control mechanisms. This paper is also the first to use a second-order structural equation model to properly test and account for the complementary effects on firm performance that stem from multiple control mechanisms.

Details

International Journal of Operations & Production Management, vol. 38 no. 11
Type: Research Article
ISSN: 0144-3577

Keywords

Book part
Publication date: 4 January 2013

Tammy Milby

Purpose – The chapter provides the reader with an overview of how teacher preparation programs can utilize a school-based reading/literacy clinic model within university…

Abstract

Purpose – The chapter provides the reader with an overview of how teacher preparation programs can utilize a school-based reading/literacy clinic model within university coursework. Information on how to successfully scaffold teacher candidates into becoming more reflective educators through the use of a reading clinic model is provided. Details for partnering with community organizations to provide tutoring support for struggling readers is illustrated.

Methodology/approach – The research support for utilizing tutoring programs is shared. Implications for teacher preparation programs seeking to develop literacy experiences for preservice and practicing educators are depicted. This book chapter describes a framework for establishing and maintaining tutoring partnerships within communities.

Practical implications – The author provides examples of effective community partnerships with suggestions and techniques for developing new programs and/or partnerships. Practical tips for establishing and maintaining tutoring programs which are composed of innovative practices are included.

Social implications – The key element of effective tutoring programs is to improve student achievement in literacy. Educators must build meaningful and thought-provoking literacy practices into the tutoring setting. A model for using a tutoring approach supportive of struggling readers is described. The components for effectively designing and preserving a reading clinics program are shared.

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