In this section, we have argued that congruence will be
achieved through an additive causal model that links the
‘‘work’’ of the organization (i.e., extent of lean manufacturing implementation) to ‘‘people’’ (i.e., empowerment) and
to ‘‘formal practices’’ (i.e., visual performance measurement information; simplified, strategic reporting; inventory tracking; and VSC). In sum, we have hypothesized
that the extent of implementation of a lean manufacturing
strategy isdirectlyrelated to five management accounting
and control practices. In the next sub-section, we turn
our attention to how these direct relations are moderated
by top management support for change in production
strategies (i.e., the ‘‘informal’’ organization).
In this section, we have argued that congruence will beachieved through an additive causal model that links the‘‘work’’ of the organization (i.e., extent of lean manufacturing implementation) to ‘‘people’’ (i.e., empowerment) andto ‘‘formal practices’’ (i.e., visual performance measurement information; simplified, strategic reporting; inventory tracking; and VSC). In sum, we have hypothesizedthat the extent of implementation of a lean manufacturingstrategy isdirectlyrelated to five management accountingand control practices. In the next sub-section, we turnour attention to how these direct relations are moderatedby top management support for change in productionstrategies (i.e., the ‘‘informal’’ organization).
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