search query: @journal_id 833 / total: 203
reference: 8 / 203
| Author: | Schonberger, R.J. |
| Title: | How lean/TQ helps deter cooking the books |
| Journal: | Journal of Cost Management
2003 : MAY/JUN, VOL. 17:3, p. 5-14 |
| Index terms: | Financial reporting Information Performance measurement Total quality management |
| Language: | eng |
| Abstract: | Internal performance management systems require careful scrutiny. Competitive information that characterizes company processes is aggregated and averaged to the point that it hides opportunities for meaningful operational decision making and creates a place to hide for those who would prefer to hide their actual performance. Coupling lean and total quality management techniques creates a checks and balances system of performance measurements that track raw numbers that require the involvement of too many people to easily falsify. |
SCIMA