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Management control and lean production
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
Brock University, Canada. (Centre for Management Accounting Research (CMAR))
2018 (English)In: Paper presented at the 14th Asia Pacific Management Accounting Association Annual Conference, Tokyo, Japan, October 29-31, 2018, Asia Pacific Management Accounting Association , 2018Conference paper, Published paper (Refereed)
Abstract [en]

In this case study we examine two organizations and compare them in terms of how the implementation of LP has been provocative to the control system. Changes in the MCS have been shown to follow from changes in operations. We use a case comparison method to examine the Management Control System (MCS) in two organizations that have started a decisive move into a comprehensive Lean Production (LP) operating practice. Both organizations were very strong performers in competitive industries prior to this change. Neither organization had previously self-identified as Lean. However their actual operating and MCS practices contained a mixture of traditional and LP practices.

Place, publisher, year, edition, pages
Asia Pacific Management Accounting Association , 2018.
Keywords [en]
Lean Production, Management control system, Lean accounting, Organizational changes
National Category
Business Administration
Research subject
Economy, Ekonomistyrning
Identifiers
URN: urn:nbn:se:lnu:diva-77080OAI: oai:DiVA.org:lnu-77080DiVA, id: diva2:1259082
Conference
The 14th Asia Pacific Management Accounting Association Annual Conference, Tokyo, Japan, October 29-31, 2018
Available from: 2018-10-26 Created: 2018-10-26 Last updated: 2018-11-02Bibliographically approved

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