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Lean and management control in Sweden: a comparative case study of management control in two organizations implementing Lean production in an advanced eceonomy: a pivot rather than a leap
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))
2014 (English)In: Paper presnted at the 10th Asia Pacific Management Accounting Association Annual Conference, Bangkok, Thailand, October 27-30, 2014, APMAA - Asia-Pacific Management Accounting Association , 2014Conference paper, Published paper (Refereed)
Abstract [en]

We examine the Management Control System (MCS) as a focus of action in two companies moving to a comprehensive Lean Production (LP) operations philosophy. Neither organization had previously self-identified as Lean.

These two organizations experience difficulty in understanding and changing their MCS in response to LP, even though both have some prior experience with lean tools. We describe issues faced by managers in re-imagining financial control in LP. In both organizations there is a very strong move to physical controls and diminution of time spent on financial controls, however this move is quite troublesome for the financial staff, who—although they support the change—feel that they lack a conceptual basis for the revising their financial tools. Physical KPIs are viewed as a core part of the MCS by operations and financial managers, which support the Simmonds (1981) Strategic Management Accounting concept.   

Place, publisher, year, edition, pages
APMAA - Asia-Pacific Management Accounting Association , 2014.
Keywords [en]
Lean Production, Management control system, Lean accounting, Organizational changes
National Category
Economics and Business
Research subject
Economy, Business administration
Identifiers
URN: urn:nbn:se:lnu:diva-37965OAI: oai:DiVA.org:lnu-37965DiVA, id: diva2:759947
Conference
APMAA 2014 (10th) Annual Conference - "Management accounting in a global, dynamic environment: Challenges and opportunities", Bangkok, Thailand, October 27-30, 2014
Projects
Diffusion of Advanced Cost Management AccountingAvailable from: 2014-11-01 Created: 2014-11-01 Last updated: 2017-02-17Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • 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