A comparative analysis of management accounting systems' impact on lean implementation

International Journal of Technology Management

Volumn 57, Issue 1-3, 2012, Pages 33-48

  Li, Xueping ^a   Sawhney, Rapinder ^a   Arendt, Eric John ^a   Ramasamy, Karuppuchamy ^a  

^a University of Tennessee   (United States)

Author keywords

ABC; Activity based costing; Lean accounting; Lean manufacturing; Management accounting system; MAS

Indexed keywords

AGILE MANUFACTURING SYSTEMS; COSTS; ECONOMIC ANALYSIS; LEAN PRODUCTION;

ACTIVITY BASED COSTING; LEAN ACCOUNTING; MANAGEMENT ACCOUNTING; MANAGEMENT ACCOUNTING SYSTEMS; MANUFACTURING IMPLEMENTATIONS; PERFORMANCE METRICES; TRADITIONAL MANAGEMENT; TRANSFER OF INFORMATION;

COST ACCOUNTING;

EID: 84863163783     PISSN: 02675730     EISSN: None     Source Type: Journal    
DOI: 10.1504/IJTM.2012.043950     Document Type: Article

References (29)

1. Ahlstrom, P. and Karlsson, C. (1996) 'Change processes towards lean production - the role of the management accounting system', International Journal of Operations & Production Management, Vol. 16, No. 11, pp.42-56.
2. Armitage, P, and Berry, G. (1994) Statistical Methods in Medical Research, Blackwell.
3. Baggaley, B. and Maskell, B. (2003) 'Value stream management for lean companies part II'. Journal of Cost Management. Vol. 17, No.3, pp.24-30.
4. Bakke, N.A. and Hellberg, R. (1991) 'Relevance lost? A critical discussion of different cost accounting principles in connection with decision making for both short and long term production scheduling', International Journal of Production Economics, Vol. 24, pp.1-18.
5. Boyd, L.H. and Cox, F.J. (2002) 'Optimal decision making using cost accounting information', International Journal for Production Research, Vol. 40, No. 8.
6. Bruggeman, W. and Slagmulder, R. (1995) 'The impact of technological change on management accounting', Management Accounting Research, Vol. 6, pp.241-252.
7. Choe, J. (2004) 'The relationships among management accounting information, organizational learning and production performance', Journal of Strategic Information Systems, Vol. 13 pp.61-85.
8. Cooper, R. and Kaplan, R. (1987) 'How cost accounting systematically distorts products costs', Accounting & Management: Field Study Perspectives, pp.204-228, Harvard Business School Press, Boston.
9. Cooper, R. and Kaplan, R. (1988) 'The promise and peril of integrated cost systems', Harvard Business Review, July-August, Vol. 76, No. 4, pp.109-119.
10. Cunningham, J.E., Fiume, O. and Adams, E. (2003) Real Numbers: Management Accounting in a Lean Organization, Managing Times Press.
11. Driscoll, J. and Thilakawardana, D. (2000) 'The definition of assembly line balancing difficulty and evaluation of balance solution quality', Robotics and Computer Integrated Manufacturing, Vol. 17, pp.81-86, 2001. (Pubitemid 32263009)
12. Durden, C.H., Hassel, L.G. and Upton, D.R. (1999) 'Cost accounting and performance measurement in a just-in-time production environment', Asia Pacific Journal of Management, Vol. 16, No. 1, pp.111-125.
13. Henderson, B.A. and Larco, J.L. (1999) Lean Transformation: How to Change Your Business Into a Lean Enterprise, Oaklea Publishing.
14. Hsu, T.C. and Chung, S.H. (1998) 'The TOC-based algorithm for solving product mix problems', Production Planning and Control, Vol. 9, pp.36-46.
15. Hughes, S.B. and Gjerde, K.A. (2003) 'Do different cost systems make a difference?', Management Accounting Quarterly, Vol. 5, No. 1, pp.22-30.
16. Johnson, H. (1991) 'Activity-based management: past, present, and future', The Engineering Economist, Vol. 36, No. 3, pp.219-238.
17. Kaplan, R. (1991) 'New systems for measurement and control', The Engineering Economist, Vol. 36, No. 3, pp.210-218.
18. Kingman, J.F.C. (1966) 'On the algebra of queues', Journal of Applied Probability, Vol. 3, pp.285-326.
19. Kleinbaum, D.G. et al. (1998) Applied Regression Analysis and Other Multivariable Methods, 3rd ed., Duxbury Press.
20. Lea, B-R. and Fredendall, L.D. (2002) 'The impact of management accounting, product structure, product-mix algorithm, and planning horizon on manufacturing performance', International Journal of Production Economics, Vol. 79, pp.279-299. (Pubitemid 35039855)
21. Liker, J.K. (1997) Becoming Lean: Inside Stories of U.S. Manufacturers, Productivity Press.
22. Maskell, B. (1993) 'Why MRPII hasn't created world class manufacturing⋯where do we go from here?', Management Accounting: Magazine for Chartered Management Accountants, Vol. 71, No. 10, pp.48-50.
23. Maskell, B. and Baggaley, B. (2004) Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise, Productivity Press, Inc.
24. Noreen, E.W., Smith, D.A. and MacKey, J.T. (1995) Theory of Constraints and Its Implications for Management Accounting, North River Press.
25. Ozbayrak, M., Akgun, M. and Turker, A.K. (2003) 'Activity-based cost estimation in a push/pull advanced manufacturing system', International Journal of Production Economics, Vol. 87, pp.49-65.
26. O'Guin, M. (1991) The Complete Guide to Activity-Based Costing, Prentice-Hall, Englewood Cliffs, NJ.
27. Shingo, S. (1985) A Revolution in Manufacturing, Productivity Press.
28. Womack, J.P., Jones, D.T. and Roos, D. (1990) The Machine That Changed the World: The Story of Lean Production, Harper Perennial.
29. Womack, J.P. and Jones, D.T. (1996) 'From lean production to lean enterprise', IEEE Engineering Management Review, Vol. 24, No. 4, pp.38-46.