| Author: | Abernethy, M. A. Lillis, A. M. |
| Title: | The impact of manufacturing flexibility on management control system design |
| Journal: | Accounting, Organizations and Society
1995 : MAY, VOL. 20:4, p. 241-258 |
| Index terms: | MANAGEMENT ACCOUNTING FLEXIBLE MANUFACTURING SYSTEMS MANAGEMENT CONTROL |
| Language: | eng |
| Abstract: | Despite anecdotal evidence questioning the relevance of management accounting in firms pursuing "new" manufacturing strategies, the exact nature and role of accounting information for controlling manufacturing activities has received little empirical attention. This study examines the impact of manufacturing flexibility on the design of management control systems. In particular, we examine the implications of flexibility on the use of efficiency- based performance measurement systems and the use of integrative liaison devices. We collected data, through semi-structured interviews, from general managers in manufacturing firms in Melbourne, Australia. |
SCIMA