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.

Accounting and auditing, Just in time inventory systems, Just in time systems

---

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.

United States, Decentralized Organization, Management, Business, Innovations, Business budgets, Decentralization (Management)

---

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.

Australia, Production management, Science & research, Singapore, Management dynamics, Research, Manufacturing industry, Manufacturing industries

Similar abstracts:

• Abstracts: TQM adoption, institutionalism and changes in management accounting systems: a case study. Political and industrial relations turbulence, competition and budgeting in the nationalised jute mills of Bangladesh
• Abstracts: Plantation agriculture: its genesis, management, and role in the Malaysian economy
• Abstracts: Company partitions in practice. Embracing pay and file. Corporation tax and groups
• Abstracts: Reporting uncertainty and assessment of risk: replication and extension in a Canadian setting. The role of decision strategies in understanding professionals' susceptibility to judgment biases
• Abstracts: Underwriting relationships, analysts' earning forecasts and investment recommendations. Do analysts generate trade for their firms? Evidence from the Toronto stock exchange

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.