메뉴 건너뛰기




Volumn 2, Issue , 2006, Pages 729-752

Management Accounting and Operations Management: Understanding the Challenges from Integrated Manufacturing

Author keywords

[No Author keywords available]

Indexed keywords


EID: 41149151951     PISSN: 17513243     EISSN: None     Source Type: Book Series    
DOI: 10.1016/S1751-3243(06)02011-6     Document Type: Review
Times cited : (19)

References (163)
  • 1
    • 0000862536 scopus 로고
    • The impact of manufacturing flexibility on management control system design
    • Abernethy M.A., and Lillis A. The impact of manufacturing flexibility on management control system design. Accounting, Organizations and Society 20 4 (1995) 241-258
    • (1995) Accounting, Organizations and Society , vol.20 , Issue.4 , pp. 241-258
    • Abernethy, M.A.1    Lillis, A.2
  • 2
    • 0038066964 scopus 로고
    • The measurement of quality costs: an alternative paradigm
    • Albright T.L., and Roth H.P. The measurement of quality costs: an alternative paradigm. Accounting Horizons 6 2 (1992) 15-27
    • (1992) Accounting Horizons , vol.6 , Issue.2 , pp. 15-27
    • Albright, T.L.1    Roth, H.P.2
  • 3
    • 21344431636 scopus 로고
    • Moral hazard and Management Control in Just-in-Time Settings
    • Alles, M., Datar, S.M. & Lambert, R.A. (1995) Moral hazard and Management Control in Just-in-Time Settings. Journal of Accounting Research. 33(Supplement) p. 177-204.
    • (1995) Journal of Accounting Research , vol.33 , Issue.SUPPL.EMENT , pp. 177-204
    • Alles, M.1    Datar, S.M.2    Lambert, R.A.3
  • 4
    • 21844517094 scopus 로고
    • Measuring the impact of product mix heterogeneity on manufacturing overhead cost
    • Anderson S.W. Measuring the impact of product mix heterogeneity on manufacturing overhead cost. The Accounting Review 70 3 (1995) 363-387
    • (1995) The Accounting Review , vol.70 , Issue.3 , pp. 363-387
    • Anderson, S.W.1
  • 6
    • 0141648377 scopus 로고    scopus 로고
    • Antecedents to management accounting change: a structural equation approach
    • Baines A., and Langfield-Smith K. Antecedents to management accounting change: a structural equation approach. Accounting, Organizations and Society 28 7-8 (2003) 675-698
    • (2003) Accounting, Organizations and Society , vol.28 , Issue.7-8 , pp. 675-698
    • Baines, A.1    Langfield-Smith, K.2
  • 7
    • 21844512599 scopus 로고
    • Subjective performance measures in optimal incentive contracts
    • Baker G., Gibbons R., and Murphy K.J. Subjective performance measures in optimal incentive contracts. The Quarterly Journal of Economics 109 4 (1994) 1125-1156
    • (1994) The Quarterly Journal of Economics , vol.109 , Issue.4 , pp. 1125-1156
    • Baker, G.1    Gibbons, R.2    Murphy, K.J.3
  • 8
    • 0030121901 scopus 로고    scopus 로고
    • Financial benefits from JIT adoption: effects of customer concentration and cost structure
    • Balakrishnan R., Linsmeier T.J., and Venkatachalam M. Financial benefits from JIT adoption: effects of customer concentration and cost structure. The Accounting Review 71 2 (1996) 183-205
    • (1996) The Accounting Review , vol.71 , Issue.2 , pp. 183-205
    • Balakrishnan, R.1    Linsmeier, T.J.2    Venkatachalam, M.3
  • 9
    • 19544368388 scopus 로고
    • An empirical study of cost drivers in the U.S. airline industry
    • Banker R.D., and Johnston H.H. An empirical study of cost drivers in the U.S. airline industry. The Accounting Review 68 3 (1993) 576-601
    • (1993) The Accounting Review , vol.68 , Issue.3 , pp. 576-601
    • Banker, R.D.1    Johnston, H.H.2
  • 10
    • 0000567436 scopus 로고
    • Relevant costs, congestion and stochasticity in production environments
    • Banker R.D., Datar S.M., and Kekre S. Relevant costs, congestion and stochasticity in production environments. Journal for Accounting and Economics 10 3 (1988) 171-197
    • (1988) Journal for Accounting and Economics , vol.10 , Issue.3 , pp. 171-197
    • Banker, R.D.1    Datar, S.M.2    Kekre, S.3
  • 11
    • 0003164155 scopus 로고
    • Costs of product and process complexity
    • Kaplan R.S. (Ed), Harvard Business School Press, Boston, MA
    • Banker R.D., Datar S.M., Kekre S., and Mukhopadhyay T. Costs of product and process complexity. In: Kaplan R.S. (Ed). Measures for Manufacturing Excellence (1990), Harvard Business School Press, Boston, MA 269-290
    • (1990) Measures for Manufacturing Excellence , pp. 269-290
    • Banker, R.D.1    Datar, S.M.2    Kekre, S.3    Mukhopadhyay, T.4
  • 12
    • 0010653428 scopus 로고
    • Manufacturing performance reporting for continuous quality improvement
    • Banker R.D., Potter G., and Schroeder R.G. Manufacturing performance reporting for continuous quality improvement. Management International Review 33 1 (1993) 69-85
    • (1993) Management International Review , vol.33 , Issue.1 , pp. 69-85
    • Banker, R.D.1    Potter, G.2    Schroeder, R.G.3
  • 15
    • 0034400958 scopus 로고    scopus 로고
    • An empirical of an incentive plan that includes nonfinancial performance measures
    • Banker R.D., Potter G., and Srinivasan D. An empirical of an incentive plan that includes nonfinancial performance measures. The Accounting Review 75 1 (2000) 65-92
    • (2000) The Accounting Review , vol.75 , Issue.1 , pp. 65-92
    • Banker, R.D.1    Potter, G.2    Srinivasan, D.3
  • 17
    • 0002019449 scopus 로고
    • A framework for analysing customer service orientations in manufacturing
    • Bowen D.E., Siehl C., and Schneider B. A framework for analysing customer service orientations in manufacturing. Academy of Management Review 14 1 (1989) 75-95
    • (1989) Academy of Management Review , vol.14 , Issue.1 , pp. 75-95
    • Bowen, D.E.1    Siehl, C.2    Schneider, B.3
  • 19
    • 0010099953 scopus 로고
    • The impact of technological change on management accounting
    • Bruggeman W., and Slagmulder R. The impact of technological change on management accounting. Management Accounting Research 6 3 (1995) 241-252
    • (1995) Management Accounting Research , vol.6 , Issue.3 , pp. 241-252
    • Bruggeman, W.1    Slagmulder, R.2
  • 22
    • 0031167855 scopus 로고    scopus 로고
    • Reliance on manufacturing performance measures, total quality management and organizational performance
    • Chenhall R.H. Reliance on manufacturing performance measures, total quality management and organizational performance. Management Accounting Research 8 2 (1997) 187-206
    • (1997) Management Accounting Research , vol.8 , Issue.2 , pp. 187-206
    • Chenhall, R.H.1
  • 23
    • 0001920340 scopus 로고
    • The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems
    • Chenhall R.H., and Morris D. The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems. The Accounting Review 61 1 (1986) 16-35
    • (1986) The Accounting Review , vol.61 , Issue.1 , pp. 16-35
    • Chenhall, R.H.1    Morris, D.2
  • 24
    • 0003247192 scopus 로고
    • Measurement, coordination and learning in a Multiplant Network
    • Kaplan R.S. (Ed), Harvard Business School Press, Boston, MA
    • Chew W.B., Bresnahan T.F., and Clark K.B. Measurement, coordination and learning in a Multiplant Network. In: Kaplan R.S. (Ed). Measures for Manufacturing Excellence (1990), Harvard Business School Press, Boston, MA
    • (1990) Measures for Manufacturing Excellence
    • Chew, W.B.1    Bresnahan, T.F.2    Clark, K.B.3
  • 27
    • 0002458023 scopus 로고
    • Measure cost right: make the right decision
    • Cooper R., and Kaplan R.S. Measure cost right: make the right decision. Harvard Business Review 66 5 (1988) 96-103
    • (1988) Harvard Business Review , vol.66 , Issue.5 , pp. 96-103
    • Cooper, R.1    Kaplan, R.S.2
  • 33
    • 0000798349 scopus 로고
    • Linking quality strategy with management control systems: empirical evidence from Japanese industry
    • Daniel S.J., and Reitsperger W.D. Linking quality strategy with management control systems: empirical evidence from Japanese industry. Accounting, Organizations and Society 16 7 (1991) 601-618
    • (1991) Accounting, Organizations and Society , vol.16 , Issue.7 , pp. 601-618
    • Daniel, S.J.1    Reitsperger, W.D.2
  • 34
    • 0010820227 scopus 로고
    • Management control systems for quality: An empirical comparison of the U.S. and Japanese electronics industries
    • Fall, p
    • Daniel, S.J. & Reitsperger, W.D. (1992). Management control systems for quality: an empirical comparison of the U.S. and Japanese electronics industries Journal of Management Accounting Research 4 (Fall), p. 64-78.
    • (1992) Journal of Management Accounting Research , vol.4 , pp. 64-78
    • Daniel, S.J.1    Reitsperger, W.D.2
  • 36
    • 0001361501 scopus 로고
    • Integrated manufacturing and job design: moderating effects of organizational inertia
    • Dean J.W., and Snell S.A. Integrated manufacturing and job design: moderating effects of organizational inertia. Academy of Management Journal 34 4 (1991) 776-804
    • (1991) Academy of Management Journal , vol.34 , Issue.4 , pp. 776-804
    • Dean, J.W.1    Snell, S.A.2
  • 37
    • 0003964033 scopus 로고
    • MIT Center for Advanced Engineering Study, Cambridge, MA
    • Deming W.E. Out of the crisis (1986), MIT Center for Advanced Engineering Study, Cambridge, MA
    • (1986) Out of the crisis
    • Deming, W.E.1
  • 40
    • 0002478039 scopus 로고
    • The emerging theory of manufacturing
    • Drucker P. The emerging theory of manufacturing. Harvard Business Review 68 3 (1990) 94-102
    • (1990) Harvard Business Review , vol.68 , Issue.3 , pp. 94-102
    • Drucker, P.1
  • 41
    • 0000876917 scopus 로고
    • Product costing in UK manufacturing organizations
    • Drury C., and Tayles M. Product costing in UK manufacturing organizations. The European Accounting Review 3 3 (1994) 443-469
    • (1994) The European Accounting Review , vol.3 , Issue.3 , pp. 443-469
    • Drury, C.1    Tayles, M.2
  • 42
    • 0003575115 scopus 로고    scopus 로고
    • The Chartered Institute of Management Accountants, London
    • Dugdale D., and Jones T.C. Accounting for throughput (1996), The Chartered Institute of Management Accountants, London
    • (1996) Accounting for throughput
    • Dugdale, D.1    Jones, T.C.2
  • 43
    • 0000068350 scopus 로고
    • Treating progress functions as a managerial opportunity
    • Dutton J.M., and Thomas A. Treating progress functions as a managerial opportunity. Academy of Management Review 9 2 (1984) 235-247
    • (1984) Academy of Management Review , vol.9 , Issue.2 , pp. 235-247
    • Dutton, J.M.1    Thomas, A.2
  • 44
    • 0025930128 scopus 로고
    • The performance measurement manifesto
    • Eccles R.G. The performance measurement manifesto. Harvard Business Review 69 1 (1991) 131-137
    • (1991) Harvard Business Review , vol.69 , Issue.1 , pp. 131-137
    • Eccles, R.G.1
  • 45
    • 0032089338 scopus 로고    scopus 로고
    • Accounting for teamwork: a critical study of group-based systems of organizational control
    • Ezzamel M., and Willmott H. Accounting for teamwork: a critical study of group-based systems of organizational control. Administrative Science Quarterly 43 2 (1998) 358-396
    • (1998) Administrative Science Quarterly , vol.43 , Issue.2 , pp. 358-396
    • Ezzamel, M.1    Willmott, H.2
  • 46
    • 1342307568 scopus 로고    scopus 로고
    • Accounting and management-labour relations: the politics of production in the 'factory with a problem'
    • Ezzamel M., Willmott H., and Worthington F. Accounting and management-labour relations: the politics of production in the 'factory with a problem'. Accounting, Organizations and Society 29 3-4 (2004) 269-302
    • (2004) Accounting, Organizations and Society , vol.29 , Issue.3-4 , pp. 269-302
    • Ezzamel, M.1    Willmott, H.2    Worthington, F.3
  • 48
    • 0346085467 scopus 로고
    • The challenge of total quality control
    • May
    • Feigenbaum, A. V. (1957). The challenge of total quality control. Industrial Quality Control, (May), 17-23.
    • (1957) Industrial Quality Control , pp. 17-23
    • Feigenbaum, A.V.1
  • 49
    • 0001037391 scopus 로고
    • Lasting improvements in manufacturing performance: in search of a new theory
    • Ferdows K., and DeMeyer A. Lasting improvements in manufacturing performance: in search of a new theory. Journal of Operations Management 9 2 (1991) 168-184
    • (1991) Journal of Operations Management , vol.9 , Issue.2 , pp. 168-184
    • Ferdows, K.1    DeMeyer, A.2
  • 50
    • 0022792327 scopus 로고
    • Quality improvement and learning in productive systems
    • Fine C.H. Quality improvement and learning in productive systems. Management Science 32 10 (1986) 1301-1315
    • (1986) Management Science , vol.32 , Issue.10 , pp. 1301-1315
    • Fine, C.H.1
  • 51
    • 0001003299 scopus 로고
    • Manufacturing overhead cost driver analysis
    • Foster G., and Gupta M. Manufacturing overhead cost driver analysis. Journal for Accounting and Economics 12 1-2 (1990) 309-337
    • (1990) Journal for Accounting and Economics , vol.12 , Issue.1-2 , pp. 309-337
    • Foster, G.1    Gupta, M.2
  • 52
    • 0002443994 scopus 로고
    • JIT: cost accounting and cost management issues
    • Foster G., and Horngren C.T. JIT: cost accounting and cost management issues. Management Accounting 68 12 (1987) 19-25
    • (1987) Management Accounting , vol.68 , Issue.12 , pp. 19-25
    • Foster, G.1    Horngren, C.T.2
  • 54
    • 0036837161 scopus 로고    scopus 로고
    • The role of performance measures and incentive systems in relation to the degree of JIT implementation
    • Fullerton R.R., and McWatters C.S. The role of performance measures and incentive systems in relation to the degree of JIT implementation. Accounting, Organizations and Society 27 8 (2002) 711-735
    • (2002) Accounting, Organizations and Society , vol.27 , Issue.8 , pp. 711-735
    • Fullerton, R.R.1    McWatters, C.S.2
  • 55
    • 0037804616 scopus 로고    scopus 로고
    • An examination of the relationships between JIT and financial performance
    • Fullerton R.R., McWatters C.S., and Fawson C. An examination of the relationships between JIT and financial performance. Journal of Operations Management 21 4 (2003) 383-404
    • (2003) Journal of Operations Management , vol.21 , Issue.4 , pp. 383-404
    • Fullerton, R.R.1    McWatters, C.S.2    Fawson, C.3
  • 60
    • 0010179237 scopus 로고
    • Cost accounting's role in computer-integrated manufacturing, an empirical field study
    • Gosse D.I. Cost accounting's role in computer-integrated manufacturing, an empirical field study. Journal of Management Accounting Research 5 (1993) 159-179
    • (1993) Journal of Management Accounting Research , vol.5 , pp. 159-179
    • Gosse, D.I.1
  • 61
    • 0001353745 scopus 로고
    • Strategy, control systems, and resource sharing: effects on business-unit performance
    • Govindarajan V., and Fisher J. Strategy, control systems, and resource sharing: effects on business-unit performance. Academy of Management Journal 33 2 (1990) 259-285
    • (1990) Academy of Management Journal , vol.33 , Issue.2 , pp. 259-285
    • Govindarajan, V.1    Fisher, J.2
  • 62
    • 0002522594 scopus 로고
    • Linking control systems to business unit strategy: impact on performance
    • Govindarajan V., and Gupta A.K. Linking control systems to business unit strategy: impact on performance. Accounting, Organizations and Society 10 1 (1985) 51-66
    • (1985) Accounting, Organizations and Society , vol.10 , Issue.1 , pp. 51-66
    • Govindarajan, V.1    Gupta, A.K.2
  • 63
    • 66049101259 scopus 로고
    • Managing for cost improvement in automated production
    • Kaplan R.S. (Ed), Harvard Business School Press, Boston, Massachusetts
    • Grönlund A., and Jönsson S. Managing for cost improvement in automated production. In: Kaplan R.S. (Ed). Measures for Manufacturing Excellence (1990), Harvard Business School Press, Boston, Massachusetts
    • (1990) Measures for Manufacturing Excellence
    • Grönlund, A.1    Jönsson, S.2
  • 64
    • 0345851249 scopus 로고
    • Total quality management: empirical, conceptual, and practical issues
    • Hackman J.R., and Wageman R. Total quality management: empirical, conceptual, and practical issues. Administrative Science Quarterly 40 2 (1995) 309-342
    • (1995) Administrative Science Quarterly , vol.40 , Issue.2 , pp. 309-342
    • Hackman, J.R.1    Wageman, R.2
  • 65
    • 0000618550 scopus 로고
    • Link manufacturing process and product life cycles
    • Hayes R.H., and Wheelwright S.C. Link manufacturing process and product life cycles. Harvard Business Review 57 1 (1979) 133-140
    • (1979) Harvard Business Review , vol.57 , Issue.1 , pp. 133-140
    • Hayes, R.H.1    Wheelwright, S.C.2
  • 67
    • 0000512905 scopus 로고
    • Differentiation versus low cost of differentiation and low cost: a contingency framework
    • Hill C.W.L. Differentiation versus low cost of differentiation and low cost: a contingency framework. Academy of Management Review 13 3 (1988) 401-412
    • (1988) Academy of Management Review , vol.13 , Issue.3 , pp. 401-412
    • Hill, C.W.L.1
  • 72
    • 0000215324 scopus 로고    scopus 로고
    • Exploratory evidence on the behavior of quality costs
    • Ittner C.D. Exploratory evidence on the behavior of quality costs. Operations Research 44 1 (1996) 114-130
    • (1996) Operations Research , vol.44 , Issue.1 , pp. 114-130
    • Ittner, C.D.1
  • 73
    • 21344446892 scopus 로고
    • Total quality management and the choice of information and reward systems
    • Ittner C.D., and Larcker D.F. Total quality management and the choice of information and reward systems. Journal of Accounting Research 33 Suppl. (1995) 1-33
    • (1995) Journal of Accounting Research , vol.33 , Issue.SUPPL , pp. 1-33
    • Ittner, C.D.1    Larcker, D.F.2
  • 74
    • 0031115767 scopus 로고    scopus 로고
    • Quality strategy, strategic control systems and organizational performance
    • Ittner, C. D., Larcker, D. F. (1997). Quality strategy, strategic control systems and organizational performance. Accounting, Organizations and Society 22(3/4), 293-314.
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.3-4 , pp. 293-314
    • Ittner, C.D.1    Larcker, D.F.2
  • 75
    • 0000837714 scopus 로고    scopus 로고
    • Innovations in performance measurement: trends and research implications
    • Ittner C.D., and Larcker D.F. Innovations in performance measurement: trends and research implications. Journal of Management Accounting Research 10 (1998) 205-238
    • (1998) Journal of Management Accounting Research , vol.10 , pp. 205-238
    • Ittner, C.D.1    Larcker, D.F.2
  • 76
    • 5444222313 scopus 로고    scopus 로고
    • Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction
    • Ittner C.D., and Larcker D.F. Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research 36 (1998) 1-35
    • (1998) Journal of Accounting Research , vol.36 , pp. 1-35
    • Ittner, C.D.1    Larcker, D.F.2
  • 77
    • 0141537127 scopus 로고    scopus 로고
    • Performance implications of strategic performance measurement in financial services firms
    • Ittner C.D., Larcker D.F., and Randall T. Performance implications of strategic performance measurement in financial services firms. Accounting, Organizations and Society 28 (2003) 715-741
    • (2003) Accounting, Organizations and Society , vol.28 , pp. 715-741
    • Ittner, C.D.1    Larcker, D.F.2    Randall, T.3
  • 78
    • 0035322353 scopus 로고    scopus 로고
    • An empirical examination of dynamic quality-based learning models
    • Ittner C.D., Nagar V., and Rajan M.V. An empirical examination of dynamic quality-based learning models. Management Science 47 4 (2001) 563-578
    • (2001) Management Science , vol.47 , Issue.4 , pp. 563-578
    • Ittner, C.D.1    Nagar, V.2    Rajan, M.V.3
  • 79
    • 0010955398 scopus 로고
    • An architecture for a process control costing system
    • Kaplan, R.S, ed, Boston: Harvard Business School Press
    • Jaikumar, R. (1990) An architecture for a process control costing system. In Kaplan, R.S. (ed.) Measures for manufacturing excellence. Boston: Harvard Business School Press.
    • (1990) Measures for manufacturing excellence
    • Jaikumar, R.1
  • 80
    • 0000814231 scopus 로고    scopus 로고
    • Management accounting within world class manufacturing: a case study
    • Jazayeri M., and Hopper T. Management accounting within world class manufacturing: a case study. Management Accounting Research 10 3 (1999) 263-301
    • (1999) Management Accounting Research , vol.10 , Issue.3 , pp. 263-301
    • Jazayeri, M.1    Hopper, T.2
  • 81
    • 0141694718 scopus 로고    scopus 로고
    • Corporate budgeting is broken-let's fix it
    • Jensen M.C. Corporate budgeting is broken-let's fix it. Harvard Business Review 79 10 (2001) 94-101
    • (2001) Harvard Business Review , vol.79 , Issue.10 , pp. 94-101
    • Jensen, M.C.1
  • 82
    • 19744371776 scopus 로고    scopus 로고
    • Paying people to lie: the truth about the budgeting process
    • Jensen M.C. Paying people to lie: the truth about the budgeting process. European Financial Management 9 3 (2003) 379-406
    • (2003) European Financial Management , vol.9 , Issue.3 , pp. 379-406
    • Jensen, M.C.1
  • 83
    • 0000366391 scopus 로고
    • Specific and general knowledge and organizational structure
    • Werin L., and Wijkander H. (Eds), Blackwell, Oxford
    • Jensen M.C., and Meckling W.H. Specific and general knowledge and organizational structure. In: Werin L., and Wijkander H. (Eds). Contract Economics (1992), Blackwell, Oxford
    • (1992) Contract Economics
    • Jensen, M.C.1    Meckling, W.H.2
  • 86
    • 45549110838 scopus 로고
    • Life with a subcontractor: new technology and management accounting
    • Jönsson S., and Grönlund A. Life with a subcontractor: new technology and management accounting. Accounting, Organizations and Society 13 5 (1988) 512-532
    • (1988) Accounting, Organizations and Society , vol.13 , Issue.5 , pp. 512-532
    • Jönsson, S.1    Grönlund, A.2
  • 88
    • 0001451553 scopus 로고
    • Measuring manufacturing performance: a new challenge for managerial accounting research
    • Kaplan R.S. Measuring manufacturing performance: a new challenge for managerial accounting research. The Accounting Review 58 4 (1983) 686-705
    • (1983) The Accounting Review , vol.58 , Issue.4 , pp. 686-705
    • Kaplan, R.S.1
  • 89
    • 0001777961 scopus 로고
    • Yesterday's accounting undermines production
    • Kaplan R.S. Yesterday's accounting undermines production. Harvard Business Review 62 4 (1984) 95-101
    • (1984) Harvard Business Review , vol.62 , Issue.4 , pp. 95-101
    • Kaplan, R.S.1
  • 90
    • 0000224271 scopus 로고
    • Accounting lag: the obsolescence of cost accounting systems
    • Clark K.B., Hayes R., and Lorenz C. (Eds), Harvard Business School Press, Boston, MA
    • Kaplan R.S. Accounting lag: the obsolescence of cost accounting systems. In: Clark K.B., Hayes R., and Lorenz C. (Eds). The Uneasy Alliance: Managing the Productivity Technology Dilemma (1985), Harvard Business School Press, Boston, MA 195-226
    • (1985) The Uneasy Alliance: Managing the Productivity Technology Dilemma , pp. 195-226
    • Kaplan, R.S.1
  • 91
    • 0002767013 scopus 로고
    • One cost system isn't enough
    • Kaplan R.S. One cost system isn't enough. Harvard Business Review 66 1 (1988) 61-66
    • (1988) Harvard Business Review , vol.66 , Issue.1 , pp. 61-66
    • Kaplan, R.S.1
  • 97
    • 0023310940 scopus 로고
    • Lot sizes, lead times and in-process inventory
    • Karmarkar U.S. Lot sizes, lead times and in-process inventory. Management Science 33 3 (1987) 409-418
    • (1987) Management Science , vol.33 , Issue.3 , pp. 409-418
    • Karmarkar, U.S.1
  • 98
    • 0022034627 scopus 로고
    • Lot-sizing and lead-time performance in a manufacturing cell
    • Karmarkar U.S., Kekre S., Kekre S., and Freeman S. Lot-sizing and lead-time performance in a manufacturing cell. Interfaces 15 2 (1985) 1-9
    • (1985) Interfaces , vol.15 , Issue.2 , pp. 1-9
    • Karmarkar, U.S.1    Kekre, S.2    Kekre, S.3    Freeman, S.4
  • 99
    • 0002817590 scopus 로고
    • Integrating activity based costing with theory of constraints to enhance production related decision making
    • Kee R. Integrating activity based costing with theory of constraints to enhance production related decision making. Accounting Horizons 9 4 (1995) 48-61
    • (1995) Accounting Horizons , vol.9 , Issue.4 , pp. 48-61
    • Kee, R.1
  • 100
    • 0000335797 scopus 로고
    • Broader product line: a necessity to achieve success?
    • Kekre S., and Srinivasan K. Broader product line: a necessity to achieve success?. Management Science 36 10 (1990) 1216-1232
    • (1990) Management Science , vol.36 , Issue.10 , pp. 1216-1232
    • Kekre, S.1    Srinivasan, K.2
  • 101
    • 0001791712 scopus 로고
    • Estimating hidden quality costs with quality loss functions
    • Kim M.W., and Liao W.M. Estimating hidden quality costs with quality loss functions. Accounting Horizons 8 1 (1994) 8-18
    • (1994) Accounting Horizons , vol.8 , Issue.1 , pp. 8-18
    • Kim, M.W.1    Liao, W.M.2
  • 102
    • 0036003619 scopus 로고    scopus 로고
    • Further evidence on the extent and origins of JIT's profitability effects
    • Kinney M.R., and Wempe W.F. Further evidence on the extent and origins of JIT's profitability effects. The Accounting Review 77 1 (2002) 203-225
    • (2002) The Accounting Review , vol.77 , Issue.1 , pp. 203-225
    • Kinney, M.R.1    Wempe, W.F.2
  • 103
    • 0002303124 scopus 로고
    • Triumph of the lean production system
    • Krafcik J.F. Triumph of the lean production system. Sloan Management Review 30 1 (1988) 41-52
    • (1988) Sloan Management Review , vol.30 , Issue.1 , pp. 41-52
    • Krafcik, J.F.1
  • 104
    • 0031066470 scopus 로고    scopus 로고
    • Management control systems and strategy: a critical review
    • Langfield-Smith K. Management control systems and strategy: a critical review. Accounting, Organizations and Society 22 2 (1997) 207-232
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.2 , pp. 207-232
    • Langfield-Smith, K.1
  • 105
    • 0345856379 scopus 로고    scopus 로고
    • Effects of stochasticity, capacity and lead time cost drivers on WIP and throughput in a pull production environment
    • Leitch R.A. Effects of stochasticity, capacity and lead time cost drivers on WIP and throughput in a pull production environment. Management Accounting Research 12 2 (2001) 167-196
    • (2001) Management Accounting Research , vol.12 , Issue.2 , pp. 167-196
    • Leitch, R.A.1
  • 107
    • 0036201512 scopus 로고    scopus 로고
    • Managing multiple dimensions of manufacturing performance-an exploratory study
    • Lillis A.M. Managing multiple dimensions of manufacturing performance-an exploratory study. Accounting, Organizations and Society 27 6 (2002) 497-529
    • (2002) Accounting, Organizations and Society , vol.27 , Issue.6 , pp. 497-529
    • Lillis, A.M.1
  • 108
    • 0008725305 scopus 로고    scopus 로고
    • Control in world class manufacturing-a longitudinal case study
    • Lind J. Control in world class manufacturing-a longitudinal case study. Management Accounting Research 12 1 (2001) 41-74
    • (2001) Management Accounting Research , vol.12 , Issue.1 , pp. 41-74
    • Lind, J.1
  • 110
    • 0026254889 scopus 로고
    • Interactive process quality improvement
    • Marcellus R.L., and Dada M. Interactive process quality improvement. Management Science 37 11 (1991) 1365-1376
    • (1991) Management Science , vol.37 , Issue.11 , pp. 1365-1376
    • Marcellus, R.L.1    Dada, M.2
  • 114
    • 84982408003 scopus 로고
    • Exercising budgetary control in automated production environments
    • Mensah Y.M. Exercising budgetary control in automated production environments. Contemporary Accounting Research 5 1 (1988) 222-249
    • (1988) Contemporary Accounting Research , vol.5 , Issue.1 , pp. 222-249
    • Mensah, Y.M.1
  • 115
    • 0000222396 scopus 로고
    • The design of the corporate budgeting system: influences on managerial behavior and performance
    • Merchant K.A. The design of the corporate budgeting system: influences on managerial behavior and performance. The Accounting Review 56 4 (1981) 813-829
    • (1981) The Accounting Review , vol.56 , Issue.4 , pp. 813-829
    • Merchant, K.A.1
  • 117
    • 0001829355 scopus 로고    scopus 로고
    • Just-in-time manufacturing, management accounting systems and profitability
    • Mia L. Just-in-time manufacturing, management accounting systems and profitability. Accounting and Business Research 30 2 (2000) 137-151
    • (2000) Accounting and Business Research , vol.30 , Issue.2 , pp. 137-151
    • Mia, L.1
  • 118
    • 58149211224 scopus 로고
    • Complementarities and fit. Strategy, structure and organizational change in manufacturing
    • Milgrom P., and Roberts J. Complementarities and fit. Strategy, structure and organizational change in manufacturing. Journal for Accounting and Economics 19 2-3 (1995) 179-208
    • (1995) Journal for Accounting and Economics , vol.19 , Issue.2-3 , pp. 179-208
    • Milgrom, P.1    Roberts, J.2
  • 120
    • 0002706715 scopus 로고
    • Target costing and Kaizen costing in Japanese automobile companies
    • Monden Y., and Hamada K. Target costing and Kaizen costing in Japanese automobile companies. Journal of Management Accounting Research 3 Fall (1991) 16-34
    • (1991) Journal of Management Accounting Research , vol.3 , Issue.Fall , pp. 16-34
    • Monden, Y.1    Hamada, K.2
  • 122
    • 0035540341 scopus 로고    scopus 로고
    • The revenue implications of financial and operational measures of product quality
    • Nagar V., and Rajan M.V. The revenue implications of financial and operational measures of product quality. The Accounting Review 76 4 (2001) 495-513
    • (2001) The Accounting Review , vol.76 , Issue.4 , pp. 495-513
    • Nagar, V.1    Rajan, M.V.2
  • 123
    • 0002375355 scopus 로고
    • Integrated performance measurement: management accounting to support the new manufacturing realities
    • Nanni A.J., Dixon J.R., and Vollman T.E. Integrated performance measurement: management accounting to support the new manufacturing realities. Journal of Management Accounting Research 4 (1992) 1-19
    • (1992) Journal of Management Accounting Research , vol.4 , pp. 1-19
    • Nanni, A.J.1    Dixon, J.R.2    Vollman, T.E.3
  • 124
    • 0000839495 scopus 로고
    • Flexible manufacturing organizations: implications for strategy formulation and organization design
    • Nemetz P.L., and Fry L.W. Flexible manufacturing organizations: implications for strategy formulation and organization design. Academy of Management Review 13 4 (1988) 627-638
    • (1988) Academy of Management Review , vol.13 , Issue.4 , pp. 627-638
    • Nemetz, P.L.1    Fry, L.W.2
  • 126
    • 84959812787 scopus 로고
    • Economies of scale in multi-output production
    • Panzar J.C., and Willig R.D. Economies of scale in multi-output production. Quarterly Journal of Economics 91 3 (1977) 481-493
    • (1977) Quarterly Journal of Economics , vol.91 , Issue.3 , pp. 481-493
    • Panzar, J.C.1    Willig, R.D.2
  • 128
    • 84989095331 scopus 로고
    • Relating strategy and structure to flexible automation: a test of fit and performance implications
    • Parthasarthy R., and Sethi S.P. Relating strategy and structure to flexible automation: a test of fit and performance implications. Strategic Management Journal 14 7 (1993) 529-549
    • (1993) Strategic Management Journal , vol.14 , Issue.7 , pp. 529-549
    • Parthasarthy, R.1    Sethi, S.P.2
  • 129
    • 0010736653 scopus 로고
    • Cost accounting, process control and product design: a case study of the Hewlett-Packard personal office computer division
    • Patell J.M. Cost accounting, process control and product design: a case study of the Hewlett-Packard personal office computer division. The Accounting Review 62 4 (1987) 808-839
    • (1987) The Accounting Review , vol.62 , Issue.4 , pp. 808-839
    • Patell, J.M.1
  • 130
    • 0031206462 scopus 로고    scopus 로고
    • Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: a research note
    • Perera S., Harrison G., and Poole M. Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: a research note. Accounting, Organizations and Society 22 6 (1997) 557-572
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.6 , pp. 557-572
    • Perera, S.1    Harrison, G.2    Poole, M.3
  • 131
    • 0007219923 scopus 로고
    • The validity of quality costs: an empirical study of mills in the paper and pulp industry
    • Epstein M.J., and Poston K.M. (Eds), JAI Press, Greenwich
    • Ponemon L.A., Carr L.P., and Wendell J.P. The validity of quality costs: an empirical study of mills in the paper and pulp industry. In: Epstein M.J., and Poston K.M. (Eds). Advances in Management Accounting (1994), JAI Press, Greenwich 213-236
    • (1994) Advances in Management Accounting , pp. 213-236
    • Ponemon, L.A.1    Carr, L.P.2    Wendell, J.P.3
  • 132
    • 0002586344 scopus 로고
    • Contribution margin analysis: no longer relevant/strategic cost management: the new paradigm
    • Robinson M.A. Contribution margin analysis: no longer relevant/strategic cost management: the new paradigm. Journal of Management Accounting Research 2 Fall (1990) 1-32
    • (1990) Journal of Management Accounting Research , vol.2 , Issue.Fall , pp. 1-32
    • Robinson, M.A.1
  • 133
    • 66049092879 scopus 로고    scopus 로고
    • What are the costs of variability?
    • Young S.M. (Ed), Pearson Prentice Hall, Upper Saddle River
    • Roth H.P., and Albright T.L. What are the costs of variability?. In: Young S.M. (Ed). Readings in Management Accounting (2004), Pearson Prentice Hall, Upper Saddle River 44-48
    • (2004) Readings in Management Accounting , pp. 44-48
    • Roth, H.P.1    Albright, T.L.2
  • 135
    • 0024073049 scopus 로고
    • The merit of making things fast
    • Schmenner R.W. The merit of making things fast. Sloan Management Review 30 1 (1988) 11-17
    • (1988) Sloan Management Review , vol.30 , Issue.1 , pp. 11-17
    • Schmenner, R.W.1
  • 140
    • 0038739104 scopus 로고    scopus 로고
    • The effect of measurement alternatives on a nonfinancial quality measure's forward-looking properties
    • Sedatole K.L. The effect of measurement alternatives on a nonfinancial quality measure's forward-looking properties. The Accounting Review 78 2 (2003) 555-580
    • (2003) The Accounting Review , vol.78 , Issue.2 , pp. 555-580
    • Sedatole, K.L.1
  • 141
    • 0001325940 scopus 로고
    • Assessing the organizational fit of a just-in-time manufacturing system: testing selection, interaction and systems models of contingency theory
    • Selto F.H., Renner C.J., and Young S.M. Assessing the organizational fit of a just-in-time manufacturing system: testing selection, interaction and systems models of contingency theory. Accounting, Organizations and Society 20 7-8 (1995) 665-684
    • (1995) Accounting, Organizations and Society , vol.20 , Issue.7-8 , pp. 665-684
    • Selto, F.H.1    Renner, C.J.2    Young, S.M.3
  • 143
    • 0005922493 scopus 로고    scopus 로고
    • Case study target costing as a strategic tool
    • Shank J.K., and Fisher J. Case study target costing as a strategic tool. Sloan Management Review 41 1 (1999) 73-82
    • (1999) Sloan Management Review , vol.41 , Issue.1 , pp. 73-82
    • Shank, J.K.1    Fisher, J.2
  • 144
    • 38149143548 scopus 로고
    • Accounting control systems and business strategy: an empirical analysis
    • Simons R. Accounting control systems and business strategy: an empirical analysis. Accounting, Organizations and Society 12 4 (1987) 357-374
    • (1987) Accounting, Organizations and Society , vol.12 , Issue.4 , pp. 357-374
    • Simons, R.1
  • 146
    • 0002986901 scopus 로고
    • Manufacturing-missing link in corporate strategy
    • Skinner W. Manufacturing-missing link in corporate strategy. Harvard Business Review 47 3 (1969) 136-145
    • (1969) Harvard Business Review , vol.47 , Issue.3 , pp. 136-145
    • Skinner, W.1
  • 147
    • 0001221156 scopus 로고
    • The focused factory
    • Skinner W. The focused factory. Harvard Business Review 52 3 (1974) 113-121
    • (1974) Harvard Business Review , vol.52 , Issue.3 , pp. 113-121
    • Skinner, W.1
  • 148
    • 0001827031 scopus 로고
    • Time-the next source of competitive advantage
    • Stalk G. Time-the next source of competitive advantage. Harvard Business Review 66 4 (1988) 41-51
    • (1988) Harvard Business Review , vol.66 , Issue.4 , pp. 41-51
    • Stalk, G.1
  • 152
    • 0023415944 scopus 로고
    • Information technology as a competitive burden
    • Warner, T. (1987). Information technology as a competitive burden, Sloan Management Review, 29(1), 55-61.
    • (1987) Sloan Management Review , vol.29 , Issue.1 , pp. 55-61
    • Warner, T.1
  • 155
    • 0002821444 scopus 로고
    • From lean production to lean enterprise
    • Womack J.P., and Jones D.T. From lean production to lean enterprise. Harvard Business Review 72 2 (1994) 93-103
    • (1994) Harvard Business Review , vol.72 , Issue.2 , pp. 93-103
    • Womack, J.P.1    Jones, D.T.2
  • 159
    • 0642313979 scopus 로고
    • Science, specific knowledge and total quality management
    • Wruck K.H., and Jensen M.C. Science, specific knowledge and total quality management. Journal for Accounting and Economics 18 3 (1994) 247-287
    • (1994) Journal for Accounting and Economics , vol.18 , Issue.3 , pp. 247-287
    • Wruck, K.H.1    Jensen, M.C.2
  • 160
    • 21144465881 scopus 로고
    • A framework for successful adoption and performance of Japanese manufacturing practices in the United States
    • Young S.M. A framework for successful adoption and performance of Japanese manufacturing practices in the United States. Academy of Management Review 17 4 (1992) 677-700
    • (1992) Academy of Management Review , vol.17 , Issue.4 , pp. 677-700
    • Young, S.M.1
  • 161
    • 0000913826 scopus 로고
    • Explaining cross-sectional workgroup performance differences in a JIT facility: a critical appraisal of a field-based study
    • Young S.M., and Selto F.H. Explaining cross-sectional workgroup performance differences in a JIT facility: a critical appraisal of a field-based study. Journal of Management Accounting Research 5 Fall (1993) 300-330
    • (1993) Journal of Management Accounting Research , vol.5 , Issue.Fall , pp. 300-330
    • Young, S.M.1    Selto, F.H.2
  • 162
    • 0011504537 scopus 로고
    • Accounting, incentives, and the lot-sizing decision: a field study
    • Bruns W.J., and Kaplan R.S. (Eds), Harvard Business School Press, Boston, MA
    • Zimmerman J.L. Accounting, incentives, and the lot-sizing decision: a field study. In: Bruns W.J., and Kaplan R.S. (Eds). Accounting and Management-Field Study Perspectives (1987), Harvard Business School Press, Boston, MA 268-292
    • (1987) Accounting and Management-Field Study Perspectives , pp. 268-292
    • Zimmerman, J.L.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.