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Creating control at the last mile in production
Brock University, Canada. (Centre for Management Accounting Research (CMAR))
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. (Centre for Management Accounting Research (CMAR))ORCID iD: 0000-0003-0378-2995
2017 (English)In: Paper presented at the 13th Asia Pacific Management Accounting Association Annual Conference, Shanghai, China, November 7-9, 2017, Asia-Pacific Management Accounting Association , 2017Conference paper, Published paper (Refereed)
Abstract [en]

This paper explores the role of management control at the metaphorical “last mile” in transmitting knowledge into the actual product through the management-worker boundary. Our understanding of this boundary is based on Taylorist/Fordist understandings of work as manager-directed. This has, in turn, influenced our concepts of Management Control. Although this traditional view of both work and MCS has long been a point of friction, the upswell of methods claiming the alternate foundation of manager-worker collaboration (i.e., TQM, 6-Sigma, and Lean Production (LP)) have placed the Management Control Systems (MCS) metaphor itself under increased strain.

We find that managers in a strong LP organization slowly redefine their understanding of “management control”, placing navigation of the manager-worker boundary at the centre of their conception of management competence and drastically reduced traditional MCS activities.

We propose a new, collective, model of “management” control, which we call Collective Organizational Control (COC). In COC, management retains strategic planning, and many other roles, but “control” in the narrow sense of ensuring that strategy is implemented in the “last mile”, is through an active collaboration with workers. 

Place, publisher, year, edition, pages
Asia-Pacific Management Accounting Association , 2017.
Keyword [en]
Collective organizational control, Worker-manager collaboration, Lean Production, Management control systems
National Category
Business Administration
Research subject
Economy, Ekonomistyrning
Identifiers
URN: urn:nbn:se:lnu:diva-67548OAI: oai:DiVA.org:lnu-67548DiVA: diva2:1155103
Conference
The 13th Asia-Pacific Management Accounting Association Annual Conference, Shanghai, China, November 7-9, 2017
Projects
Diffusion of advanced management accounting
Available from: 2017-11-06 Created: 2017-11-06 Last updated: 2017-11-07Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf