Management accounting and control practices in a lean manufacturing environment

Accounting, Organizations and Society

Volumn 38, Issue 1, 2013, Pages 50-71

  Fullerton, Rosemary R ^a   Kennedy, Frances A ^b   Widener, Sally K ^c  

^a UTAH STATE UNIVERSITY   (United States)

^b CLEMSON UNIVERSITY   (United States)

^c RICE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84873057893     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2012.10.001     Document Type: Article

References (93)

1. Åhlström P., Karlsson C. Change processes towards lean production: The role of the management accounting system. International Journal of Operations & Production Management 1996, 16(11):42-56.
2. Akaike H. Factor analysis and AIC. Psychometrika 1987, 52:317-332.
3. Bagozzi R.P., Yi Y. On the evaluation of structural equation models. Journal of the Academy of Marketing Science 1988, 16(1):74-94.
4. Bagozzi R.P., Yi Y., Phillips L.W. Assessing construct validity in organizational research. Administrative Science Quarterly 1991, 36(3):421-458.
5. Baines A., Langfield-Smith K. Antecedents to management accounting change: A structural equation approach. Accounting, Organizations and Society 2003, 28:675-698.
6. Balakrishnan, R. (2010). Planning: The step-sister in managerial accounting research. Presentation at the 2010 GMARS conference. Lansing, Michigan.
7. Banker R., Potter G., Schroeder R. Reporting manufacturing performance measures to workers: An empirical study. Journal of Management Accounting Research 1993, 5:33-53.
8. Beehr T.A., Glazer S., Fischer R., Linton L.L., Hansen C.P. Antecedents for achievement of alignment in organizations. Journal of Occupational and organizational Psychology 2009, 82:1-20.
9. Bentler P.M. Comparative fit indexes in structural models. Psychological Bulletin 1990, 107:238-246.
10. Bollen K.A. Structural equations with latent variables 1989, Wiley, New York.
11. Bowen D.E., Lawler E.E. III. The empowerment of service workers: What, why, how, and when. Sloan Management Review 1992, 33(3):31-42.
12. Brosnahan J. Unleash the power of lean accounting. Journal of Accountancy 2008, July:60-66.
13. Browne M.W., Cudeck R. Alternative ways of assessing model fit. Testing structural equation models 1993, 136-162. Sage, Newbury Park, CA. K.A. Bollen, J.S. Long (Eds.).
14. Byrne B.M. Structural equation modeling with amos: Basic concepts, applications, and programming 2001, Erlbaum, Mahwah, NJ.
15. Cadez S., Guilding C. An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society 2008, 33:836-863.
16. Campbell D.T., Fiske D.W. Convergent and discriminant validation by the multi-trait-multi-method-matrix. Psychological Bulletin 1959, 56:81-105.
17. Cardinaels E. The interplay between cost accounting knowledge and presentation formats in cost-based decision-making. Accounting, Organizations and Society 2008, 33:582-602.
18. Carroll A. What's behind the "E" word: Myths about empowerment and why you need it 1994, Interaction Design, Inc, Belmont, MA.
19. Castellano J.F., Burrows R. Relevance lost: The practice/classroom gap. Management Accounting Quarterly 2011, 12(2):41-48.
20. Chapman C.S. Reflections on a contingent view of accounting. Accounting, Organizations and Society 1997, 22:189-205.
21. Chenhall R.H. Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society 2003, 25(4):127-168.
22. Crocker L., Algina J. Introduction to classical and modern test theory 1986, Harcourt, Brace, and Jovanovich, Fort Worth, TX.
23. Cua K.O., McKone K.E., Schroeder R.G. Relationships between implementation of TQM, JIT, and TPM and manufacturing performance. Journal of Operations Management 2001, 19(6):675-694.
24. Cunningham J.E., Fiume O.J. Real numbers: Management accounting in a lean organization 2003, Managing Times Press, Durham, NC.
25. Emiliani B. Better thinking, better results 2007, The Center for Lean Business Management, LLC, Wethersfield, CT.
26. Fry L.W., Smith D.A. Congruence, contingency, and theory building. Academy of Management Review 1987, 12(1):117-132.
27. Fullerton R.R., McWatters C.S. The production performance benefits from JIT implementation. Journal of Operations Management 2001, 19:81-96.
28. Fullerton R.R., McWatters C.S. The role of performance measures and incentive systems in relation to the degree of JIT implementation. Accounting, Organizations and Society 2002, 27:711-735.
29. Fullerton R.R., McWatters C.S. An empirical examination of cost accounting practices. Advances in Management Accounting 2004, 12(85):85-113.
30. Fullerton R.R., McWatters C.S., Fawson C. An examination of the relationships between JIT and financial performance. Journal of Operations Management 2003, 21:383-404.
31. Fullerton R.R., Wempe W.F. Lean manufacturing, non-financial performance measures, and financial performance. International Journal of Production Management 2009, 29(3):214-240.
32. Galsworth G.D. Visual systems: Harnessing the power of the visual workplace 1997, AMACOM, New York.
33. Garcia-Morales V.J., Jimenez-Barrionuevo M.M., Gutierrez-Gutierrez L. Transformational leadership influence on organizational performance through organizational learning and innovation. Journal of Business Research 2012, 65:1040-1050.
34. Gerbing D.W., Anderson J.C. An updated paradigm for scale development incorporating unidimensionality and its assessment. Journal of Marketing Research 1988, 25(2):186-192.
35. Gerdin J., Greve J. Forms of contingency fit in management accounting research-A critical review. Accounting, Organizations and Society 2004, 29:303-326.
36. Gerdin J., Greve J. The appropriateness of statistical methods for testing contingency hypotheses in management accounting research. Accounting, Organizations and Society 2008, 33:995-1009.
37. Grasso L.P. Are ABC and RCA accounting systems compatible with lean management?. Management Accounting Quarterly 2005, 7(1):12-27.
38. Green F.B., Amenkhienan F., Johnson G. Performance measures and JIT. Management Accounting 1992, (October):32-36.
39. Griffith D.A., Myers M.B. The performance implications of strategic fit of relational norm governance strategies in global supply chain relationships. Journal of International Business Studies 2005, 36:254-269.
40. Hartmann F.G.H., Moers F. Testing contingency hypotheses in budgetary research: An evaluation of the use of moderated regression analysis. Accounting, Organizations and Society 1999, 24:291-315.
41. Haskin D. Teaching special decisions in a lean accounting environment. American Journal of Business Education 2010, 3:91-96.
42. Herrenkohl R.C., Thomas J.G., Heffner J.A. Defining and measuring employee empowerment. Journal of Applied Behavioral Science 1999, 35(3):373-390.
43. Howell R.A., Soucy S.R. Cost accounting in the new manufacturing environment. Management Accounting 1987, (August):42-48.
44. Hu L.T., Bentler P.M. Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives. Structural Equation Modeling: A Multidisciplinary Journal 1999, 6:1-55.
45. Ittner C.D., Larcker D.F. Total quality management and the choice of information and reward systems. Journal of Accounting Research 1995, 33:1-34.
46. Johnson H.T. Relevance regained: From top-down control to bottom-up empowerment 1992, The Free Press, New York.
47. Johnson H.T. Lean accounting: To become lean, shed accounting. Cost Management 2006, 20(1):6-17.
48. Johnson H.T., Bröms A. Profit beyond measure 2000, The Free Press, New York, NY.
49. Jöreskog K.G., Sörbom D. LISREL 7: A guide to the program and applications 1988, SPSS, Inc, Chicago, IL.
50. Kaplan R.S. Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review 1983, 686-705.
51. Kaplan R.S. Yesterday's accounting undermines production. Harvard Business Review 1984, 62:96-102.
52. Kaynak H. The relationship between total quality management practices and their effects on firm performance. Journal of Operations Management 2003, 21(4):686-705.
53. Kennedy, F. A., & Maskell, B. (2006). Lean enterprise fundamentals. Statement of management accounting. Institute of Management Accountants, pp. 1-32.
54. Kennedy F.A., Widener S.K. A control framework: Insights from evidence on lean accounting. Management Accounting Research 2008, 19:301-323.
55. Kline R.B. Principles and practice of structural equation modeling 2005, Guilford Press, New York. 2nd ed.
56. Langfield-Smith K. Management control systems and strategy: A critical review. Accounting, Organizations and Society 1997, 22(2):207-232.
57. Li X., Sawhney R., Arendt E.J., Ramasamy K. A comparative analysis of management accounting systems' impact on lean implementation. International Journal of Technology Management 2012, 12(57):33-48.
58. Liker J.K. The Toyota way 2004, McGraw Hill, New York.
59. Lind J. Control in world class manufacturing-A longitudinal case study. Management Accounting Research 2001, 12(1):41-74.
60. Luft J., Shields M.D. Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society 2003, 28:169-249.
61. Malmi T., Brown D. Management control systems as a package-Opportunities, challenges and research directions. Management Accounting Research 2008, 19:287-300.
62. Maskell B.H., Baggaley B., Grasso L. Practical lean accounting 2012, CRC Press, Boca Raton, FL. 2nd ed.
63. Maskell B.H., Kennedy F.A. Why do we need lean accounting and how does it work?. The Journal of Corporate Accounting and Finance 2007, 59-73.
64. McGovern M.F., Andrews B.J. Operational excellence: A manufacturing metamorphosis at western geophysical exploration products. Becoming lean: Inside stories of U.S. manufacturers 1998, 388-406. Productivity Press, Portland, OR. J.K. Liker (Ed.).
65. Myers M.G. Implications of pricing strategy-Venture strategy congruence: An application using optimal models in an international context. Journal of Business Research 2004, 57:591-600.
66. Nadler D.A., Tushman M.L. A model for diagnosing organizational behavior. Organizational Dynamics 1980, 35-51.
67. Nadler D.A., Tushman M.L. Organizational frame bending: Principles for managing reorientation. The Academy of Management 1989, 111(3):194-204.
68. Nadler D.A., Tushman M.L. Competing by design: The power of organizational architecture 1997, Oxford University Press, New York.
69. Nadler D.A., Tushman M.L. Designing organizations that have good fit: A framework for understanding new architectures. Organizational architecture 1992, 39-56. Jossey-Bass, San Francisco. D.A. Nadler, M. Gerstein, R.B. Shaw (Eds.).
70. Nunnally J., Bernstein I. Psychometric theory 1994, McGraw-Hill, New York. 3rd ed.
71. Otley D.T. The contingency theory of management accounting: Achievements and prognosis. Accounting, Organizations and Society 1980, 5:413-428.
72. Podsakoff P.M., Organ D.W. Self-reports in organizational research: Problems and prospects. Journal of Management 1986, 12(4):531-544.
73. Powell T.C. Total quality management as competitive advantage: A review and empirical study. Strategic Management Journal 1995, 16(1):15-37.
74. Rinehart J.W., Huxley C.V., Robertson D. Just another car factory? Lean production and its discontents 1997, Cornell University Press, Ithaca, NY.
75. Roberts N., Grover V. Investigating firm's customer agility and firm performance: The importance of aligning sense and respond capabilities. Journal of Business Research 2012, 65(5):579-585.
76. Sackett, P. R., & Lawson, J. R., Jr. (1990). Research strategies and tactics in industrial and organizational psychology. In M.D. Dunnette & L.M. Hough (Eds.), Handbook of industrial and organizational psychology (2nd ed.), (Vol. 1, pp. 419-489). Palo Alto CA: Consulting Psychologists Press.
77. Schumacker R.E., Lomax R.G. A beginner's guide to structural equation effects in structural equation modeling 1996, Erlbaum, Mahwah, NJ.
78. Shah R., Ward P.T. Lean manufacturing: Context, practice bundles, and performance. Journal of Operations Management 2003, 21:129-149.
79. Shah R., Ward P.T. Defining and developing measures of lean production. Journal of Operations Management 2007, 25(4):785-805.
80. Shields M., Deng F.J., Kato Y. The design and effects of control systems: Test of direct- and indirect-effects models. Accounting, Organizations and Society 2000, 25(2):185-202.
81. Shingo Prize for Operational Excellence (2011). Model & Application guidelines. Utah State University (Version 6), pp. 1-44.
82. Solomon J.M., Fullerton R. Accounting for world class operations 2007, WCM Associates, Fort Wayne, IN.
83. Statements on Management Accounting (SMA) (2006). Accounting for the lean enterprise: Major changes to the accounting paradigm. Institute of Management Accountants, pp. 1-35.
84. Tucker L.R., Lewis C. A reliability coefficient for maximum likelihood factor analysis. Psychometrika 1973, 38:1-10.
85. Ugboro I.O., Obeng K. Top management leadership, employee empowerment, job satisfaction, and customer satisfaction in TQM organizations: An empirical study. Journal of Quality Management 2000, 5:247-272.
86. van der Merwe A., Thomson J. The lowdown on lean accounting. Strategic Finance 2007, (February):26-33.
87. Wafa M.A., Yasin M.M. A conceptual framework for effective implementation of JIT. International Journal of Operations & Production Management 1998, 18(11):1111-1124.
88. Wanous J.P., Reichers A.E., Hudy M.J. Overall job satisfaction: How good are single-item measures?. Journal of Applied Psychology 1997, 82(2):247-252.
89. Widener S.K. An empirical investigation of the levers of control framework. Accounting, Organizations and Society 2007, 32:757-788.
90. Womack J.P., Jones D.T. Lean thinking: Banish waste and create wealth in your corporation 2003, Free Press, New York. 2nd ed.
91. Wright P.M., Snell S.A. Toward a unifying framework for exploring fit and flexibility in strategic human resource management. Academy of Management Review 1998, 23(4):756-772.
92. Wyman O. The congruence model: A roadmap for understanding organizational performance. Delta Organization & Leadership 2003, 1-15.
93. Zayko M., Hancock W.M. Implementing lean manufacturing at Gelman Sciences, Inc. Becoming lean: Inside stories of U.S. manufacturers 1998, 246-301. Productivity Press, Portland, OR. J.K. Liker (Ed.).