search query: @indexterm REPORTING / total: 196
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Author: | Banker, R.D. (et al.) |
Title: | Performance impact of the elimination of direct labor variance reporting: a field study |
Journal: | Journal of Accounting Research
2002 : SEP, VOL. 40:4, p. 1013-1036 |
Index terms: | Reporting Workers |
Freeterms: | Labour variance reporting |
Language: | eng |
Abstract: | A field study approach is used to examine two perspectives on direct labour variance reporting. Some argue that direct labour variance reporting is costly and cumbersome, and should thus be eliminated, whereas others contend that without direct labour variance information, managers will not be able to monitor workers effectively, causing workers to shirk and worker productivity to decline. In specific, the productivity and quality impacts of eliminating direct labour variance reporting is investigated using panel data containing 36 months of data from 7 experimental plants that eliminated direct labour variance reporting and 11 control plants that did not. The experimental plants experienced a significant decline in labour productivity compared to the control plants, but showed an improvement in product quality. |
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