Just-in-time production, automation, cost allocation practices and importance of cost information: An empirical investigation in New Zealand-based manufacturing organizations

British Accounting Review

Volumn 32, Issue 2, 2000, Pages 133-159

  Hoque, Zahirul ^a  

^a GRIFFITH UNIVERSITY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0345807621     PISSN: 08908389     EISSN: None     Source Type: Journal    
DOI: 10.1006/bare.1999.0125     Document Type: Article

References (95)

1. Anderson, S.W. (1995). 'A framework for assessing cost management system changes: The case of activity-based costing implementation at General Motors, 1986-1993', Journal of Management Accounting Research, Vol. 7, pp. 1-51.
2. Ansari, S.L. (1997). Management Accounting: A Strategic Focus, New York, Irwin.
3. Atkinson, A.A., Banker, R.D., Kaplan, R.S. & Young, S.M. (1997). Management Accounting, Prentice-Hall International.
4. Bennet, R.E., Hendrickx, J.A., Keys, D.E. & Rudnick, E.J. (1987). Cost Accounting for Factory Automation, Montvale, NJ, National Association of Accountants.
5. Berliner, C. & Brimson, J.A. (1988). Cost Management for Today's Advanced Manufacturing, Boston, MA, Harvard Business School Press.
6. Bhimani, A. & Bromwich, M. (1991). 'Accounting for just-in-time manufacturing systems', CMA Magazine, February, 31-34.
7. Blackburn, J.D. (1988). 'Trends in manufacturing.' In R. Capettini and D.K. Clancy (eds), Cost Accounting, Robotics and the New Manufacturing Environment, American Accounting Association.
8. Brinker, B.J. (ed.) (1995). Handbook of Cost Management, New York, Warren Gorham Lamont.
9. Brinker, B.J. (ed.) (1997). Handbook of Cost Management, New York, Warren Gorham Lamont.
10. Bryman, A. & Cramer, D. (1995). Quantitative Data Analysis for Social Scientists. London, Routledge.
11. Bruggeman, W. & Slogmulder, R. (1995). 'The impact of technological change on management accounting', Management Accounting Research, Vol. 6, pp. 241-252.
12. Burns, T. & Stalker, G.M. (1961). The Management of Innovation, London, Lavistock.
13. Calori, R. & Sarnin, P. (1991). 'Corporate culture and economic performance: A french study', Organization Studies, Vol. 12, No. 1, pp. 49-74.
14. Capettini, R. & Clancy, D.K. (eds) (1988). Cost Accounting, Robotics and the New Manufacturing Environment, American Accounting Association.
15. Chenhall, R.H. (1997). 'Reliance on manufacturing performance measures, total quality management and organizational performance', Management Accounting Research, Vol. 8, pp. 187-206.
16. Chenhall, R.H. & Langfield-Smith, K. (1998). 'The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a system approach', Accounting, Organizations and Society, Vol. 23, No. 3, pp. 243-264.
17. Cobb, I. (1993). JIT and the Management Accountant - A Study of Current UK Practice, London, The Chartered Institute of Management Accountants.
18. Cobb, I., Innes, J. & Mitchell, F. (1993). 'Activity-based costing problems: The British experience', Advances in Management Accounting, pp. 68-83.
19. Cooper, R. (1989). 'The rise of activity-based costing - Part 4: What do activity-based costing systems look like?', Journal of Cost Management, Spring, pp. 41-42.
20. Cooper, R. (1990). 'ABC: A need, not an option', Accountancy, September, pp. 86-88.
21. Cooper, R. (1991). 'ABC: The right approach for you? Accountancy, January, pp. 70-72.
22. Cooper, R. (1995a). When Lean Enterprizes Collide: Competing through Confrontation, Boston, MA, Harvard Business School Press.
23. Cooper, R. (1995b). 'Activity-based costing for improved product costing.' In B.J. Brinker, (ed.), Handbook of Cost Management, New York, Warren Gorham Lamont, B1-1-B1-33.
24. Cooper, R. (1996). 'Activity-based costing and the lean enterprize', Journal of Cost Management, Winter, pp. 6-14.
25. Cooper, R. & Kaplan, R.S. (1988). 'How cost accounting distorts product cost', Management Accounting (USA), April, pp. 34-40.
26. Cooper, R. & Kaplan, R.S. (1991). The Design of Cost Management Systems, Englewood Cliffs, NJ, Prentice Hall.
27. Covaleski, M.A. & Dirsmith, M.W. (1990). 'Dialectic tension, double reflexity and the everyday accounting researcher: On using qualitative methods', Accounting, Organizations and Society, Vol. 15, No. 6, pp. 543-573.
28. Cronbach, L.J. (1951). 'Coefficient alpha and the internal structure of tests', Psychometrika, pp. 297-334.
29. Daniel, S. & Reitsperger, W. (1991). 'Management control systems for JIT: An empirical comparison of Japan and the US', Journal of International Business Studies, 4th Quarter, pp. 603-617.
30. Dodd, A.J. (1993). 'The Just-in-Time Environment'. In B.J. Brinker, (ed.), Handbook of Cost Management, New York, Warren Gorham Lamont.
31. Drury, C. (1994). Cost and Management Accounting, 4th Edn, London, Chapman and Hall.
32. Foster, G. & Horngren, C.T. (1987). 'JIT: Cost accounting and cost management issues'. Management Accounting (USA), Vol. 68, No. 12, pp. 19-25.
33. Foster, G. & Swenson, D.W. (1997). 'Measuring the success of activity-based cost management and its determinants', Journal of Management Accounting Research, Vol. 9, pp. 109-142.
34. Goldhar, J.D. & Jelinek, M. (1986). 'Plan for economies of scope', Harvard Business Review, November-December, pp. 141-148.
35. Gosse, D. (1993). 'Cost accounting's role in computer-integrated-manufacturing: An empirical field study', Journal of Management Accounting Research, Vol. 5, pp. 43-77.
36. Gosselin, M. (1997) 'The effect of strategy and organizational structure on the adoption and implementation of activity-based costing', Accounting, Organizations and Society, Vol. 22, No. 2, pp. 105-122.
37. Greenwood, T.G. & Reeve, J.M. (1994). 'Process cost management', Journal of Cost Management, Vol. 7, No. 4, pp. 4-19.
38. Hall, R.W. (1983). Zero Inventories. Homewood, IL, Dow Jones Irwin.
39. Hall, R.W. (1987). Attaining Manufacturing Excellence, Homewood, IL, Dow Jones Irwin.
40. Hansen, D.R. & Mowen, M.M. (1997). Management Accounting, 4th Edn, Ohio, Cincinatti, South-Western College Publishing.
41. Hegbert, M. & Morris, D. (1989). 'Accounting data for value chain analysis', Strategic Management Journal (Special Issue), Summer, pp. 5-15.
42. Holzer, H.P. & Norreklit, H. (1991). 'Some thoughts on cost accounting developments in the UK', Management Accounting Research, March, pp. 3-13.
43. Hopper, T. & Powell, A. (1985). 'Making sense of research into organizational and social aspects of management accounting: A review of its underlying assumptions', Journal of Management Studies, Vol. 22, No. 5, pp. 429-436.
44. Hopper, T & Kato, Y. (1995). Editorial: 'Japanese management accounting', Management Accounting Research, Vol. 6, pp. 307-312.
45. Hopper, T. (1997). 'Cost accounting in small and medium sized Japanese companies', British Accounting Association Conference, Birmingham, March.
46. Hoque, Z. & Hopper, T. (1997a). 'Political and industrial relations turbulence, competition and budgeting in the nationalized jute mills of Bangladesh', Accounting and Business Research, Vol. 27, No. 2, pp. 125-143.
47. Hoque, Z. & Hopper, T. (1997b). 'Triangulation approaches to management accounting research: A new direction?' Paper presented at the 1997 European Accounting Association, April, Graz, Austria.
48. Horngren, C.T., Foster, G. & Datar, S.M. (1994). Cost Accounting: A Managerial Emphasis, 8th Edn, Prentice-Hall.
49. Howell, R.A. & Soucy, S.R. (1987). 'Operating controls in the new manufacturing environment', Management Accounting (USA), October, pp. 25-30.
50. Hronec, S.M. (1986). 'The effects of manufacturing productivity on cost accounting and management reporting', In Cost Accounting for the '90s, Montvale, NJ, National Association of Accountants.
51. Hyde, A., Basnet, C. & Foulds, L. (1995). 'Progress towards world class manufacturing in New Zealand: A survey of current practice', New Zealand Journal of Business, Vol. 17, No. 1, pp. 41-58.
52. Innes, J. & Mitchell, F. (1990). Activity-Based Costing: A Review with Case Studies, London, CIMA.
53. Innes, J. & Mitchell, F. (1991). 'ABC: A survey of CIMA members', Management Accounting (UK), October, pp. 28-30.
54. Innes, J. & Mitchell, F. (1995). 'A survey of activity-based costing in the UK's largest companies', Management Accounting Research, Vol. 6, pp. 137-153.
55. Ittner, C.D., Larcker, D.F. & Randall, T. (1997). 'The activity-based cost hierarchy, production policies and firm profitability', Journal of Management Accounting Research, Vol. 9, pp. 143-162.
56. Jaccard, J., Turrist, R. & Wan, C.K. (1990). 'Interaction effects in multiple regression analysis', Sage University Papers Series, Quantitative Applications in the Social Sciences. No. 07-072, Newbury Park, CA, Sage Publications.
57. Johnson, H.T. (1988). 'Activity-based information: A blueprint for world-class management accounting', Management Accounting (USA), June.
58. Johnson, H.T. (1990). 'Performance measurement for competitive excellence'. In R.S. Kaplan (ed.), Measures for Competitive Excellence, Boston, MA, Harvard Business School Press.
59. Johnson, H.T. & Kaplan, R.S. (1987). 'The rise and fall of management accounting', Management Accounting (USA), January, pp. 22-31.
60. Kalagnanam, S.S. & Lindsay, R.M. (1998). 'The use of organic models of control in JIT firms: Generalising Woodward's findings to modern manufacturing practices', Accounting, Organizations and Society, Vol. 24, pp. 1-30.
61. Kaplan, R.S. & Atkinson, A. (1989). Advanced Management Accounting, Second Edn, Englewood Cliffs, NJ, Prentice Hall.
62. Kaplan, R.S. & Atkinson, A. (1998). Advanced Management Accounting, Third Edn, Englewood Cliffs, NJ, Prentice Hall.
63. Kaplan, R.S. & Norton, D. (1992). 'The balanced scorecard - measures that drive performance', Harvard Business Review, January-February, pp. 71-79.
64. Kaplan, R.S. & Norton, D. (1996). The Balanced Scorecard - Translating Strategy into Action, Boston, MA, Harvard Business School Press.
65. Kelder, R. (1988). 'Era of cost accounting changes.' In R. Capettini and D.K. Clancy (eds), Cost Accounting, Robotics and the New Manufacturing Environment, pp. 3-1-3-25, American Accounting Association.
66. Kerremans, M., Theunisse, H. & Overloop, G.V. (1991). 'Impact of automation on cost accounting', Accounting and Business Research, Vol. 21, No. 82, pp. 147-155.
67. Krumwiede, K.R. (1998). 'The implementation stage of activity-based costing and the impact of contextual and organizational factors', Journal of Management Accounting Research, Vol. 10, pp. 239-277.
68. Lee, S.M. & Ebrahimpour, M. (1984). 'Just-in-Time production systems: Some requirements for implementation', International Journal of Operations & Production Management, Vol. 4, No. 4, pp. 3-15.
69. Lynch, R.L. & Cross, K.F. (1991). Measure Up!, London, Blackwell Publishers.
70. Mackey, J. & Thomas, M. (1995). 'Costing and the new operations management'. In D. Ashton, R. Scapens and T. Hopper (eds), Issues in Management Accounting, pp. 87-112. London, Prentice-Hall.
71. Manoochehri, G.H. (1988). 'JIT for small manufacturers', Journal of Small Business Management, Vol. 26, No. 4, pp. 22-30.
72. Maskell, B. (1986). 'Management accounting and just-in-time', Management Accounting (UK), Vol. 64, No. 8, pp. 32-34.
73. McGowan, A.S. & Klammer, T.P. (1997). 'Satisfaction with activity-based cost management implementation', Journal of Management Accounting Research, Vol. 9, pp. 217-238.
74. McNair, C.J. & Norris, T. (1988). Meeting the Technological: Cost Accounting in a JIT Environment, Montvale, NJ, National Association of Accountants.
75. McNair, C.J., Mosconi, W. & Norris, T. (1989). Beyond the Bottom Line, New York, Dow Jones-Irwin.
76. Monden, Y. (1983). Toyota Production System, California, Industrial Engineering and Management Press.
77. Neumann, B.R. & Jaouen, P.R. (1986). 'Kanban zips and cost accounting: A case study'. Journal of Accountancy, Vol. 162, No. 2, pp. 132-141.
78. Nunnally, J.C. (1967). Psychometric Theory, London, McGraw-Hill.
79. Patell, J.M. (1987). 'Cost accounting, process control, and product design: A case study of the Hewlett-Packard personal office computer division', The Accounting Review, Vol. 69, No. 4, pp. 808-839.
80. Ramarapu, N.K., Mehra, S. & Frolick, M.N. (1995). 'A comparative analysis and review of JIT "implementation" research', International Journal of Operations and Production Management, Vol. 15, No. 1, pp. 38-49.
81. Scapens, R.W. (1990). 'Researching management accounting practice: The role of case study methods', The British Accounting Review, Vol. 22, pp. 259-281.
82. Sepehri, M. (1986). Just-in-Time, Not Just in Japan, Falls Church, VA, American Production and Inventory Control Society.
83. Shank, J. (1989). 'Strategic cost management: New wine, or just new bottles', Journal of Management Accounting Research, Fall, pp. 47-65.
84. Shank, J. & Govindarajan, V. (1992). 'Strategic cost management and the value chain', Journal of Cost Management, Winter, pp. 5-21.
85. Shank, J. & Govindarajan, V. (1994). 'Measuring the "cost of quality": A strategic cost management perspective', Journal of Cost Management, Summer, pp. 5-17.
86. Shields, M.D. (1995). 'An Empirical analysis of firms' implementation experiences with activity-based costing', Journal of Management Accounting Research, Fall, pp. 148-166.
87. Shields, M.D. (1997). 'Research in management accounting by North Americans in the 1990s', Journal of Management Accounting Research, Vol. 9, pp. 3-62.
88. Shields, M.D. & Young, S. (1995). 'A behavioral model for implementing cost management systems'. In B. Brinker (ed.), Handbook of Cost Management, Boston, MA, Warren Gorham Lamont.
89. Sohal, A.S., Ramsay, L. & Samson, D. (1993). 'JIT manufacturing: Industry analysis and a methodology for implementation', International Journal of Operations & Production Management, Vol. 13, No. 7, pp. 22-56.
90. Swenson, D.W. & Cassidy, J., (1993). 'The effect of JIT on management accounting', Journal of Cost Management, Spring, pp. 39-47.
91. Voss, C. & Clutterbuck, D. (1989). Just-In-Time Production -A Global Status Report, Springer-Verlag, IFS Publications.
92. Wilkinson, B. & Oliver, N. (1989). 'Power, control and the Kanban', Journal of Management Studies, Vol. 26, No. 1, pp. 47-58.
93. Woodward, J. (1965). Industrial Organizations - Theory and Practice, London, Oxford University Press.
94. Yin, R.K. (1989). Case Study Research: Design and Methods, London, Sage.
95. Young, S.M. & Selto, F.H. (1991). 'New manufacturing practices and cost management: Review of the literature and directions for research', Journal of Accounting Literature, Vol. 10, pp. 265-298.