1,720,990 research outputs found
Decomposing, contextualizing, circularizing and shaping”: How managers use control systems in lean manufacturing organizations. Accepted for PMA 2016 - 10th conference of the Performance Measurement Association, Edinburgh, Scotland, 26-29 June, 2016
No full textI principali modelli per la previsione del rischio di insolvenza delle aziende: alcune considerazioni critiche
No full textLean philosophy and balanced scorecard: what’s new?
Full text linkThe evolution of the general economic system through an increasingly frenetic pace, has certainly affected the relational dynamic and dialectic systems that involve firms and the environment: they can be identified as a contrast between the environmental turbulence and the viscosity related to the operating and organizational structures of the firm.
In this scenario, the economic globalization and the financial crisis represent the new fundamental challenges that companies must face in order to success within markets made up by more and more particular consumers, that usually need of customized satisfaction coming from customized products.
Management solutions inclined towards lean thinking try to solve these kind of defies by focusing on a virtuous corporate functioning, thanks to a shared philosophy that relies entirely on the minimization of any kind of waste. Their main target is to achieve business goals in a way that is absolutely flexible and can be shared at any strategy level within the firm. Furthermore, the role played by the management accounting science is strictly related, also, on how managers can measure performance according to their strategic actions.
Often, companies use the Balanced Scorecard (BSC) to control the effectiveness of strategies within firm structures, whereas is not enough to refer only to financial measures, in order to fully understand the firm functioning. The measuring process of firm success represents, nowadays, an issue that managers and researchers need to investigate continuously.
Going towards new management accounting paradigms, might the use of the BSC enhance information processing, useful for spreading lean thinking all over the firm and for testing its effects? Moreover, thanks to lean thinking, might we suppose improvements related to the BSC functioning, by streamlining that information processing?
According to the literature, little is known about how to answer these questions. By answering them, however, the study tries to find innovative solutions especially needed in turbulent times like these
Current research issues in the strategic performance management of lean manufacturing organizations.
No full textThis contribution is about strategic performance management in lean manufacturing
organizations. We conceptually identify three main patterns through which research on
the theme is critically discussed. They relate to (i) the operations management’s influence
on management control in lean manufacturing, (ii) the effects of operational control
and accounting practices on the control of employees’ behavior, and (iii) practices
linking strategy with the organization’s operational levels. We develop an argument for
each specific pattern identified and, eventually, we urge the need for embracing holistic
approaches to further and support research on strategic performance management in
lean manufacturing organizations
Making Strategy Practical Through Organizational Learning: Interactive Controls As Encoded Knowledge. Accepted for the
No full textMaking strategy practical through organizational learning: interactive controls as encoded knowledge
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