Just-in-time manufacturing, management accounting systems and profitability

Article Abstract:

It is important to consider the role of performance-related information provided by management accounting systems (MAS) in just-in-time (JIT) manufacturing environments. Research in this area has established that the profitability of JIT adopter firms rises as the provision of MAS information improves. It seems that JIT manufacturing adopter firms are more profitable than non-adopters. This research has provided empirical support for the prescriptive literature highlighting the benefits of adopting JIT manufacturing in terms of boosting profitability.

Author: Mia, Lokman
Accounting and auditing, Just in time inventory systems, Just in time systems

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


The relation between decentralised structure, budgetary participation and organisational commitment: The moderating role of managers' value orientation towards innovation

Article Abstract:

The moderating role of managers' value orientation towards innovation on the links between managers' organisational commitment and decentralised organisational structure and budgetary participation, was investigated.

Author: Mia, Lokman, Subramaniam, Nava
United States, Decentralized Organization, Management, Business, Innovations, Business budgets, Decentralization (Management)

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


The influence of information asymmetry and budget emphasis on the relationship between participation and slack

Article Abstract:

Production management in selected Australian and Singaporean manufacturing firms is examined.

Author: Lau, Chong M., Eggleton, Ian R.C.
Australia, Production management, Science & research, Singapore, Management dynamics, Research, Manufacturing industry, Manufacturing industries

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


Subjects list: Practice, Managerial accounting
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.