Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: a research note
Article Abstract:
The 1995 study of Abernethy and Lillis on the relationship between one aspect of customer-focused manufacturing approach (flexibility) and two components of control systems design (the structural arrangements coordinating production activities and the performance measurement system) is extended. The new study investigates whether manufacturers using a customer-focused production strategy also rely on non-financial performance measures, and whether their focus on these measures is linked to the improved performance of customer-focused manufacturing organizations. The findings reveal increased use of non-financial performance measures among customer-focused manufacturers. However, no evidence is found indicating a link between customer-focused strategy and organizational performance.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1997
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Linking quality strategy with management control systems: empirical evidence from Japanese industry
Article Abstract:
A study was conducted to examine the effects of manufacturing technique on the company's type and frequency of quality goal and feedback information. Questionnaires were sent to manufacturing managers, including foremen, section managers, department heads and production managers, of 26 Japanese automotive and consumer electronics companies to find out which quality management technique they employ: 'zero defect' or the traditional economic conference level. The measurement of the effects of quality strategy on management control systems was based on the 459 usable responses to these questionnaires. The results indicate that Japanese firms adhering to the 'zero defect' strategy have modified their management controls systems to facilitate quality improvements.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1991
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The use of organic models of control in JIT firms: generalising Woodward's findings to modern manufacturing practices
Article Abstract:
A study was conducted to analyze the association between management control structure and the use of just-in-time (JIT) manufacturing technology. The correlation between the use of the organic form of control in JIT firms and improvement rates was also examined. A number of case studies were analyzed to determine the soundness of using structuring and control in JIT firms. Various factors affecting the success of the JIT firms were considered, including continuous improvement, management style, decentralization and decision making. Results suggested that JIT companies using structural arrangements supporting an organic framework of control will realize higher improvement rates that companies with bureaucratic or mechanistic structures.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1999
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