Evaluate relationship between management accounting and control practices in lean system
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 6, Issue 1
Abstract
As firms progress in their implementation of lean manufacturing, many are recognizing the need for a supportive management accounting and control system. This research provides some of the first empirical evidence of the use of management accounting and control practices in a lean manufacturing environment. It appears that as the implementation of a lean manufacturing strategy intensifies, the organization simplifies its internal accounting reporting system, eliminates inventory tracking and overhead allocation, and increases its use of value stream costing. We also find that the presence of top management support for change in production strategies motivates firms to the extent of lean manufacturing increases. In sum our study contributes to the accounting literature by providing insights on the working of package of management accounting and control practices in a lean manufacturing environment looks like and help keep our research relevant.
Authors and Affiliations
Fatemeh Sarraf(Ph. D)| Assistant professor in Accounting of Raja Higher Education Institute, Qazvin, Iran., Seyyed Mohammad Sadegh Razavi*| Master of Science in Industrial Management, Imam Khomeini International University, Qazvin, Iran. email: ensmsr@yahoo.com, Mahdi Mohammadi| Master of Science in Industrial Management, Imam Khomeini International University, Qazvin, Iran.
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