Assessing the organizational fit of a just-in-time manufacturing system: testing selection, interaction and systems models of contingency theory
Article Abstract:
A study was conducted to examine the fit between manufacturing practices and organizational design, structure and processes. Archival search and surveys were administered in the manufacturing division of a Fortune 500 company to test three operationalizations of contingency theory as presented by Van de Ven and Drazin in 1985. Findings showed that there was a misfit between the current authoritarian management style in the company and worker empowerment, which was introduced through just-in-time and total quality management programs. This improper organizational fit is partly responsible for the existing workgroup performance and the conflicts among members of workgroups and between operators and supervisors. Implications are discussed.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1995
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The impact of contextual and process factors on the evaluation of activity-based costing systems
Article Abstract:
The relationships between studies of activity-based costing (ABC) systems, contextual factors and factors connected to the ABC implementation procedures were examined. Interview and survey data from 21 field research locations of two companies were employed. Structural equation modeling was utilized to assess the fit of a model of organizational change with the data. Results showed that even though the process of implementation clearly affects the outcomes of an ABC implementation, both the process and the outcomes are directly affected by the contextual setting. Independent of involvement in the process, evaluators are also more likely to assess the ABC system in a positive light in environments where substantial rewards are expected.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1999
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Manufacturing controls and performance: an experiment
Article Abstract:
Research was conducted on the effects of various manufacturing controls on performance efficiency and effectiveness. The manufacturing control systems included inventory and production (pull versus push), incentives (fixed versus contingent), and quality control (process versus output). Performance efficiency was affected by incentive and quality control systems. Incentives had a positive effect on performance effectiveness. There was a significant interaction of the inventory-production control system and the quality control system on both effectiveness and efficiency.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1988
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