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| Author: | Lind, J. |
| Title: | Control in world class manufacturing - A longitudinal case study |
| Journal: | Management Accounting Research
2001 : MAR, VOL. 12:1, p. 41-74 |
| Index terms: | MANUFACTURING INDUSTRY CONTROL CASE STUDIES EMPOWERMENT |
| Language: | eng |
| Abstract: | A longitudinal case study of a Swedish company implementing World Class Manufacturing (WCM) has been conducted. The case study compares and contrasts the production and control system before and after the WCM implementation. On the whole, the production and control in the company had changed in the expected direction during the period in question. The WCM implementation has recognized as having been an economic success by the company itself and by business journalists. The findings revealed by the case study on aspects including the mode of control, financial control, the role of accountants, empowerments, resistance and the implementation processes are compared and contrasted with those of other writers. |
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