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Management control and lean production
Linnéuniversitetet, Ekonomihögskolan (FEH), Institutionen för ekonomistyrning och logistik (ELO). (Centre for Management Accounting Research (CMAR))ORCID-id: 0000-0003-0378-2995
Brock University, Canada. (Centre for Management Accounting Research (CMAR))
2018 (engelsk)Inngår i: Paper presented at the 14th Asia Pacific Management Accounting Association Annual Conference, Tokyo, Japan, October 29-31, 2018, Asia Pacific Management Accounting Association , 2018Konferansepaper, Publicerat paper (Fagfellevurdert)
Abstract [en]

In this case study we examine two organizations and compare them in terms of how the implementation of LP has been provocative to the control system. Changes in the MCS have been shown to follow from changes in operations. We use a case comparison method to examine the Management Control System (MCS) in two organizations that have started a decisive move into a comprehensive Lean Production (LP) operating practice. Both organizations were very strong performers in competitive industries prior to this change. Neither organization had previously self-identified as Lean. However their actual operating and MCS practices contained a mixture of traditional and LP practices.

sted, utgiver, år, opplag, sider
Asia Pacific Management Accounting Association , 2018.
Emneord [en]
Lean Production, Management control system, Lean accounting, Organizational changes
HSV kategori
Forskningsprogram
Ekonomi, Ekonomistyrning
Identifikatorer
URN: urn:nbn:se:lnu:diva-77080OAI: oai:DiVA.org:lnu-77080DiVA, id: diva2:1259082
Konferanse
The 14th Asia Pacific Management Accounting Association Annual Conference, Tokyo, Japan, October 29-31, 2018
Tilgjengelig fra: 2018-10-26 Laget: 2018-10-26 Sist oppdatert: 2018-11-02bibliografisk kontrollert

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