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| Author: | Mia, L. |
| Title: | Just-in-time manufacturing, management accounting systems and profitability |
| Journal: | Accounting and Business Research
2000 : SPRING, VOL. 30:2, p. 137-152 |
| Index terms: | ACCOUNTING RESEARCH ACCOUNTING SYSTEMS PROFITABILITY |
| Language: | eng |
| Abstract: | Managers working in just-in-time manufacturing environments have little or no slack resources available to them to cushion against the difficulties caused by defective raw materials, production errors, irregular supply and demand schedules or to mask inefficiencies (Griffin and Harrel, 1991). This makes the performance-related information provided by management accounting systems critical in such environments. This paper reports the results of a study that empirically tested the above statement. |
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