haku: @indexterm performance management / yhteensä: 173
viite: 107 / 173
| Tekijä: | Sim, K. Killough, L. |
| Otsikko: | The performance effects of complementarities between manufacturing practices and management accounting systems |
| Lehti: | Journal of Management Accounting Research
1998 : VOL. 10:1, p. 325-346 |
| Asiasana: | ACCOUNTING RESEARCH MANAGEMENT PERFORMANCE MANAGEMENT |
| Kieli: | eng |
| Tiivistelmä: | The authors investigate whether manufacturing practices and management accounting systems interactively affect performance. Specifically, hypothesized disordinal interactions between TQM or JIT and performance goals, performance measures, or performance-contingent rewards are tested. Support is found for four of the six hypotheses. The results provide evidence that performance gains from complementarities (synergies) result from combining TQM or JIT along with performance goals. |
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