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Lean and management control in Sweden: a comparative case study of management control in two organizations implementing Lean production in an advanced eceonomy: a pivot rather than a leap
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))
2014 (Engelska)Ingår i: Paper presnted at the 10th Asia Pacific Management Accounting Association Annual Conference, Bangkok, Thailand, October 27-30, 2014, APMAA - Asia-Pacific Management Accounting Association , 2014Konferensbidrag, Publicerat paper (Refereegranskat)
Abstract [en]

We examine the Management Control System (MCS) as a focus of action in two companies moving to a comprehensive Lean Production (LP) operations philosophy. Neither organization had previously self-identified as Lean.

These two organizations experience difficulty in understanding and changing their MCS in response to LP, even though both have some prior experience with lean tools. We describe issues faced by managers in re-imagining financial control in LP. In both organizations there is a very strong move to physical controls and diminution of time spent on financial controls, however this move is quite troublesome for the financial staff, who—although they support the change—feel that they lack a conceptual basis for the revising their financial tools. Physical KPIs are viewed as a core part of the MCS by operations and financial managers, which support the Simmonds (1981) Strategic Management Accounting concept.   

Ort, förlag, år, upplaga, sidor
APMAA - Asia-Pacific Management Accounting Association , 2014.
Nyckelord [en]
Lean Production, Management control system, Lean accounting, Organizational changes
Nationell ämneskategori
Ekonomi och näringsliv
Forskningsämne
Ekonomi, Företagsekonomi
Identifikatorer
URN: urn:nbn:se:lnu:diva-37965OAI: oai:DiVA.org:lnu-37965DiVA, id: diva2:759947
Konferens
APMAA 2014 (10th) Annual Conference - "Management accounting in a global, dynamic environment: Challenges and opportunities", Bangkok, Thailand, October 27-30, 2014
Projekt
Diffusion of Advanced Cost Management AccountingTillgänglig från: 2014-11-01 Skapad: 2014-11-01 Senast uppdaterad: 2017-02-17Bibliografiskt granskad

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Alpenberg, Jan

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Alpenberg, Jan
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Institutionen för ekonomistyrning och logistik (ELO)
Ekonomi och näringsliv

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