Cost accounting and performance measurement in a just-in-time production environment

Asia Pacific Journal of Management

Volumn 16, Issue 1, 1999, Pages 111-125

  Durden, Chris H ^a   Hassel, Lars G ^b   Upton, David R ^a  

^a MASSEY UNIVERSITY   (New Zealand)

^b UMEÅ UNIVERSITY   (Sweden)

Author keywords

Cost accounting change; Just in time; Non financial performance measures

Indexed keywords

EID: 0010735389     PISSN: 02174561     EISSN: 15729958     Source Type: Journal    
DOI: 10.1023/A:1015414320195     Document Type: Article

References (44)

1. Abernethy, A.A. and Lillis, A.M. 1995. The impact of manufacturing flexibility on management control system design. Accounting Organizations and Society, 20: 241-258.
2. American Production and Inventory Control Society 1992. Dictionary, 7th edition. VA: Falls Church.
3. Balakrishnan, R., Linsmeier, T.J. and Venkatachalam, M. 1776. Financial benefits from JIT adoption: Effects of customer concentration and cost structure. The Accounting Review, 71: 183-205.
4. Bartezzaghi, E., Turco, F. and Spina, G. 1992. The impact of just-in-time approach on production system performance: A survey of Italian industry. International Journal of Operations and Production Management, 12: 5-17.
5. Bhimani, A. and Bromwich, M. 1991. Accounting for just-in-time manufacturing systems. Cost and Management, 65: 31-34.
6. Billesbach, T., Harrison, A. and Croom-Morgan, M. 1991. Just-in-time: A United States - United Kingdom comparison. International Journal of Operations and Production Management, 11: 44-5 7.
7. Brownell, P. 1982. The role of accounting data in performance evaluation, budgetary participation and organizational effectiveness. Journal of Accounting Research, 20: 12-27.
8. Brownell, P. and Merchant, K. 1990. The budgetary and performance influences of product standardization and manufacturing process automation. Journal of Accounting Research, 28: 388-97.
9. Burch, J.G. 1994. Cost and Management Accounting - A Modern Approach. St Paul, MN: West Publishing Company.
10. Clarke, B. and Mia, L. 1993. JIT manufacturing systems: use and application in Australia. International Journal of Operations and Production Management, 13: 69-82.
11. Cobb, I. 1993. JIT and the Management Accountant - A Study of Current U.K. Practice. London: The Chartered Institute of Management Accountants.
12. Cooper, R.S. 1989. You need a new cost system when... . Harvard Business Review, 67: 77-82.
13. Cooper, R.S. and Kaplan, R.S. 1988. How cost accounting distorts product costs. Management Accounting (USA), 69: 20-27.
14. DeLuzio, M.C. 1993. Management accounting in a just-in-time environment. Journal of Cost Management, 7: 6-15.
15. Deshpande, S.P., Golhar, D.Y. and Stamm, C.L. 1994. Human resource management in the Just-in-time environment. Production Planning and Control, 5: 372-390.
16. Drazin, R. and Van de Ven, A. 1985. Alternative forms of fit in contingency theory. Administrative Science Quarterly, 30: 514-539.
17. Dunk, AS. 1995. The joint effects of budgetary slack and task uncertainty on subunit performance. Accounting and Finance, 35: 61-76.
18. Foster, G. and Horngren, C.T. 1988. Cost accounting and cost management in a JIT environment. Journal of Cost Management, 2: 4-14.
19. Gilbert, J.P. 1990. The state of JIT implementation and development in the U.S.A. International Journal of Production Research, 28: 1099-1109.
20. Green, F.B. and Amenkhienan, F.E. 1992. Accounting innovations: A cross-sectional survey of manufacturing firms. Journal of Cost Management, 6: 58-64.
21. Hall, R. 1987. Attaining Manufacturing Excellence. Homewood, IL: Dow-Jones-Irwin.
22. Holzer, H.P. and Norreklit, H. 1991. Some thoughts on cost accounting developments in the United States. Management Accounting Research, 2: 3-13.
23. Hunt, R., Garrett, L. and Merz, M. 1985. Direct labor cost not always relevant at H-P. Management Accounting (USA), 66: 31-34.
24. Kaplan, R.S. 1984. Yesterday's accounting undermines production. Harvard Business Review, 62: 96-102.
25. Kaplan, R.S. 1986. Accounting lag: The obsolescence of cost accounting systems. California Management Review, 28: 174-199.
26. Lubben, R.T. 1988. Just-in-time Manufacturing: An Aggressive Manufacturing Strategy. New York: McGraw-Hill.
27. McIlhattan, R.D. 1987. How cost management systems can support the JIT philosophy. Management Accounting (USA), 69: 20-26.
28. McNair, C.J. and Mosconi, W. 1988. Meeting the Technology Challenge: Cost Accounting in a JIT Environment. Montvale, NJ: National Association of Accountants.
29. Neumann, B.R. and Jaouen, P.R. 1986. Kanban, zips and cost accounting: A case study. Journal of Accountancy, 162: 132-141.
30. Otley, D. 1980. The contingency theory of management accounting: achievement and prognosis. Accounting Organizations and Society, 5: 413-428.
31. Phillips, A. and Collins, D.E. 1990. How Borg-Warner made the transition from pile accounting to JIT. Management Accounting (USA), 71: 32-35.
32. Ramarapu, N.K., Mehra, S. and Frolick, M.N. 1995. A comparative analysis and review of JIT 'implementation' research. International Journal of Operations and Production Management, 15: 38-49.
33. Schonberger, R.J. 1982. Japanese Manufacturing Techniques: Nine Hidden Lessons in Simplicity. New York: Free Press.
34. Spencer, M.S. and Guide, V.D. 1995. An exploration of the components of JIT. International Journal of Operations and Production Management. 15: 72-83.
35. Suzaki, K. 1987. The Manufacturing Challenge. New York: Free Press,.
36. Swenson, D.W. and Cassidy, J. 1993. The effect of JIT on management accounting. Journal of Cost Management, 7: 39-47.
37. Tatikonda, M.V. 1988. Just-in-time and modern manufacturing environments: implications for cost accounting. Production and Inventory Management Journal, 29: 1-5.
38. Turk, W.T. 1990. Management accounting revitalized: the Harley-Davidson experience. Journal of Cost Management, 4: 28-39.
39. Van de Ven, A.H. and Ferry, D.L. 1980. Measuring and Assessing Organizations, New York: Wiley.
40. Voss, C. and Clutterbuck, D. 1989. Just-in-time - A Global Status Report. Springer-Verlag, IFS Publications.
41. Voss, C.A. and Robinson S.J. 1987. Application of just-in-time manufacturing techniques in the United Kingdom. International Journal of Operations and Production Management, 7: 46-63.
42. Williams, J.J., Macintosh, N.B. and Moore, J.C. 1990. Budget-related behavior in public sector organizations: Some empirical evidence. Accounting Organizations and Society, 15: 221-246.
43. Yee, J.Y. 1987. Managerial Accounting Changes for the 1990s. California: Mckay Business Systems.
44. Young, S.M. and Selto, F.H. 1991. New manufacturing practices and cost management: a review of the literature and directions for research. Journal of Accounting Literature, 10: 265-298.