Manufacturing in the UK: Contemporary characteristics and performance indicators

Journal of Manufacturing Technology Management

Volumn 15, Issue 2, 2004, Pages 155-171

  Abdel Maksoud, Ahmed B ^a  

^a UNIVERSITY OF PORTSMOUTH   (United Kingdom)

Author keywords

Competitive manufacturing; Management accounting; Manufacturing industries; Performance measures; Shopfloor; United Kingdom

Indexed keywords

COMPETITION; COST ACCOUNTING; MARKETING; PERFORMANCE; PERSONNEL TRAINING;

COMPETITIVE MANUFACTURING; MANAGEMENT ACCOUNTING; MANUFACTURING INDUSTRIES; PERFORMANCE MEASURES;

INDUSTRIAL MANAGEMENT;

EID: 1642284364     PISSN: 1741038X     EISSN: None     Source Type: Journal    
DOI: 10.1108/09576060410513742     Document Type: Article

References (73)

1. Abdel-Maksoud, A., Dugdale, D. and Luther, R.G. (2002), "Towards a non-financial shopfloor scorecard for use in manufacturing companies", in Performance Measurement an Management: Research and Action, Performance Measurement Association's (PMA) Conference, 17-19 July, Boston, MA, pp. 13-20.
2. Abernethy, M.A. and Lillis, A.M. (1995), "The impact of manufacturing flexibility on management contol system design", Accounting, Organisations & Society, Vol. 20 No. 4, pp. 241-58.
3. Armitage, H.M. and Nicholson, R. (1993), "Activity-based costing: a survey of Canadian practice", Society of Management Accountants of Canada, Paper No. 3.
4. Ask, U., Ask, C. and Jonsson, S. (1996), "Cost management in Sweden: from modern to postmodern", in Bhimani, A. (Ed.), Management Accounting: European Perspectives, Oxford University Press, Oxford, pp. 199-217.
5. Banerjee, J. and Kane, W. (1996), "Report on CIMA/JBA Survey", Management Accounting, October, pp. 30-7.
6. Banker, R.D., Potter, G. and Schroeder, R.G. (1993), "Reporting manufacturing performance measures to workers: an empirical study", Journal of Management Accounting Research, Fall, pp. 33-53.
7. Barbato, M.B., Collini, P. and Quagli, A. (1996), "Management accounting in Italy", in Bhimani, A. (Ed.), Management Accounting: European Perspectives, Oxford University Press, Oxford, pp. 140-63.
8. Bhimani, A. (1993), "Performance measures in UK manufacturing companies: the state of play", Management Accounting, December, pp. 20-3.
9. Bhimani, A. (1994) "Monitoring performance measures in UK manufacturing companies", Management Accounting, January, pp. 34-6.
10. Bonn, I. and Christodoulou, C. (1996), "From strategic planning to strategic management", Long Range Planning, Vol. 29 No. 4, pp. 543-51.
11. Brancato, C.K. (1995) New Corporate Performance Measures, Research Report No. 1118-95-RR, The Conference Board, Inc., New York, NY.
12. Bromwich, M. and Bhimani, A. (1994), Management Accounting: Pathways to Progress, The Chartered Institute of Management Accountants, London.
13. Bruggeman, W. and Slagmulder, R. (1995), "The impact of technological change on management accounting", Management Accounting Research, Vol. 6, pp. 241-52.
14. Bruggeman, M., Slagmulder, R. and Waeytens, D. (1996), "Management accounting changes: the Belgian experience", in Bhimani, A. (Ed.), Management Accounting: European Perspectives, Oxford University Press, Oxford, pp. 1-30.
15. Chenhall, R.H. and Langfield-Smith, K. (1998), "Factors influencing the role of management accounting in the development of performance measures within organisational change programs", Management Accounting Research, Vol. 9, pp. 361-86.
16. Chenhall, R.H. and Morris, D. (1986), "The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems", The Accounting Review, Vol. LXI No. 1, pp. 16-35.
17. CIMA (1993), Performance Measurement in the Manufacturing Sector, Chartered Institute of Management Accountants, London.
18. CIMA (1996), Management Accounting Official Terminology, Chartered Institute of Management Accountants, London.
19. Clark, K.B. (1989), "High performance product development in the world auto industry", International Forum on Technology Management, La Hulpe, Belgium.
20. Clarke, P.J. (1992), "Management accounting practices and techniques in Irish manufacturing firms", the 15th Annual Congress on the European Accounting Association, Madrid.
21. Cobb, I. (1993), JIT and the Management Accountant: A Study of Current UK Practice, CIMA, London.
22. Cobb, J., Mitchell, F. and Innes, J. (1992) Activity-based Costing: Problems in Practice, Chartered Institute of Management Accountants, London.
23. Conti, T. (1993), Building Quality: A Guide to Management, Chapman & Hall, London.
24. Davies, R. and Sweeting, R.C. (1991a), "Surmount major barriers and establish new techniques", Management Consultancy, January.
25. Davies, R. and Sweeting, R. C. (1991b), "Industrial revolution", Certified Accounting, May.
26. Dean, J. Jr and Snell, S.A. (1996), "The strategic use of integrated manufacturing: an empirical examination", Strategic Management Journal, Vol. 17, pp. 459-80.
27. Department of Trade and Industry (1989), Manufacturing in the 1990s, Department of Trade and Industry, London.
28. Dillman, D.A. (1978), Mail and Telephone Surveys: The Total Design Method, a Wiley-Inter, science publication, New York, NY.
29. Dixon, J.R., Nanni, A.J. and Vollmann, T.E. (1990), The New Performance Challenge: Measuring Operations for World-class Competition, Dow Jones-Irwin, Homewood, IL.
30. Drucker, P.E. (1990), "The emerging theory of manufacturing", Harvard Business Review, May-June, pp. 94-102.
31. Drury, C. (1990), "Cost control and performance measurements in an AMT environment", Management Accounting, November, pp. 40-6.
32. Drury, C. (1996) Management and Cost Accounting, 4th ed., International Thomas Business Press, London.
33. Drury, C. and Tayles, M. (1995) "Issues arising from surveys of management accounting practice", Management Accounting Research, Vol. 6 No. 3, pp. 267-80.
34. Drury, C., Braund, S., Obsorne, P. and Tayles, M. (1993), A Survey of Management Accounting Practices in UK Manuacturing Companies, Certified Research Report No. 32, the Chartered Association of Certified Accountants, London, pp. 1-83.
35. Evans, H. and Ashworth, G. (1996), "The role of management accountants in business, survey conclusions: wake up to the competition!", Management Accounting, May, pp. 16-18.
36. Filton, F.L. (1975), "Estimating bias due to non-response in mail survey", Public Opinion Quarterly, Vol. 39, pp. 482-92.
37. Green, F.B. and Amenkhienan, F.E. (1992), "Accounting innovations: a cross-sectional survey of manufacturing firms", Journal of Cost Management for the Manufacturing Industry, Spring.
38. Hall, R.W., Johnson, H.T. and Turely, P.B.B. (1991), Measuring Up: Charting Pathways to Manufacturing Excellence, Irwin, Homewood, IL.
39. Hopwood, A.G. (1974) Accounting and Human Behaviour, Haymarket, London.
40. Hrisak, D. (1996), "The controller as business strategist", Management Accounting (USA), December, pp. 48-9.
41. Hussey, J. and Hussey, R. (1997) Business Research, Macmillan, London.
42. Innes, J. and Mitchell, F. (1991), "Activity-based costing: a survey of CIMA members", Management Accounting, October, pp. 28-30.
43. Innes, J., Mitchell, F. and Sinclair, D. (2000), "Activity-based costing in the UK's largest companies: a comparison of 1994 and 1999 survey results", Management Accounting Research, Vol. 11, pp. 349-62.
44. Innes, J. and Mitchell, F. (1995), "A survey of activity-based costing in the UK's largest companies", Management Accounting Research, Vol. 6, June, pp. 137-54.
45. Israelsen, P., Anderson, M., Rhode, C. and Sorensen, P. (1996), "Management accounting in Denmark; theory and practice", in Bhimani, A. (Ed.), Management Accounting: European Perspectives, Oxford University Press, Oxford, pp. 31-53.
46. Ittner, C.D. and Larcker, D.F. (1998), "Innovations in performance measurement: trends and research implications", Journal of Management Accounting Research, No. 10, pp. 205-38.
47. Jazayeri, M. and Hopper, T. (1999), "Management accounting within world-class manufacturing: a case study", Management Accounting Research, Vol. 10, pp. 263-301.
48. Kaplan, R.S. (1983), "Measuring performance: a new challenge for managerial accounting research", The Accounting Review, Vol. 18, No. 4, pp. 686-705.
49. Kaplan, R.S. (1988), "Relevance regained", Management Accounting (UK), September, pp. 38-42.
50. Kaplan, R. (1993), "Research opportunities in management accounting", Journal of Management Accounting Research, Vol. 5, Fall, pp. 1-14.
51. Kaplan, R.S. and Norton, D.P. (1992), "The balanced scorecard - measures that drive performance", Harvard Business Review, January-February, pp. 71-9.
52. Kaplan, R.S. and Norton, D.P. (2001), "Using the balanced scorecard as a strategic management system: building a scorecard can help managers link today's actions with tomorrow's goals", in Young, S.M. (Ed.), Readings in Management Accounting, 3rd ed., Prentice-Hall, Englewood Cliffs, NJ, pp. 190-8.
53. Khandwalla, P.N. (1972), "The effect of different types of competition on the use of management controls", Journal of Accounting Research, Vol. 10, Autumn, pp. 275-85.
54. Lee, J.Y (1987), Managerial Accounting Changes for the 1990s, Addison-Wesley, Boston, MA.
55. Maskell, B. (1989), "Performance measurement for world-class manufacturing: 1, 2, 3, 4", Management Accounting/CIMA, May, pp. 32-3, June, pp. 32-3, July-August, pp. 48-50, September, pp. 64-6.
56. Mather, H. (1989), Competitive Manufacturing, Prentice-Hall Business and Professional Division, Englewood Cliffs, NJ.
57. Murphy, J. and Braund, S.L. (1990), "Management accounting and new manufacturing technology", Management Accounting (UK), February.
58. Nanni, A.J. Jr, Dixon, J.R. and Vollman, T.E. (1992), "Integrated performance measurement: management accounting to support the new manufacturing realities", Journal of Management Accounting, No. 4, pp. 1-19.
59. Neely, A. and Adams, C. (2000), "Perspectives on performance: the performance prism", Proceedings of the 5th International Conference on ISO 9000 and TQM, School of Business, HKBU, Hong Kong, pp. 390-4.
60. Nicholls, B. (1992), "ABC in the UK - a status report", Management Accounting, May, pp. 22-3.
61. Otley, D.T. (1980), "The contingency theory of management accounting: achievement and progress", Accounting, Organizations & Society, Vol. 5, No. 4, pp. 413-28.
62. Otley, D. (1997), "Better performance management", Management Accounting, January, p. 44.
63. Otley, D. (1999), "Performance management: a framework for management control systems research", Management Accounting Research, Vol. 10 No. 4, pp. 363-82.
64. Perera, S., Harrison, G. and Poole, M. (1997), "Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: a research note", Accounting, Organizations & Society, Vol. 22, No. 6, pp. 557-72.
65. Rimmer, M., MacNeil, J., Chenhall, R., Langfield-Smith, K. and Watts, L. (1996), Reinventing Competitiveness: Achieving Best Practice in Australia, Pitman Publishing, Melbourne.
66. Scherrer, G. (1996), "Management accounting: a German perspective", in Bhimani, A. (Ed.), Management Accounting: European Perspectives, Oxford University Press, Oxford, pp. 100-22.
67. Scott, C. (1961), "Research on mail surveys", Journal of Royal Statistical Society, Vol. 124, Series A Part 2, pp. 143-91.
68. Shields, M.D. and Young, S.M. (1992), "Effective long-term reduction: a strategic perspective", Journal of Cost Management, Spring, pp. 16-30.
69. Shim, E. and Sudit, E. (1995), "How manufacturers price products", Management Accounting (UK), Vol. 76 No. 8, pp. 37-9.
70. Virtanen, K., Malmi, T., Vaivio, J. and Kasanen, E. (1996), "Drivers of management accounting in Finland", in Bhimani, A. (Ed.), Management Accounting: European Perspectives, Oxford University Press, Oxford, pp. 218-41.
71. Vollman, T. (1989), "Changing manufacturing performance measurements", Proceedings of the 3rd Annual Management Accounting Symposium, American Accounting Association, Sarasota, FL, pp. 53-62.
72. Voss, C.A. and Robinson, S.J. (1987), "Application of just-in-time manufacturing techniques in the United Kingdom", International Journal of Operations & Production Management, Vol. 7 No. 4, pp. 46-63.
73. Wallace, R.S. and Mellor, C.J. (1988), "Non-response bias in mail accounting surveys: a pedagogical note", British Accounting Review, Vol. 20 No. 2, pp. 131-9.