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Reviewing strategy matters to gain an understanding of balanced scorecard's possible benefits within lean production contexts: a management control perspective

Author

Listed:
  • Andrea Bellisario
  • Andrea Appolloni
  • Francesco Ranalli

Abstract

This paper adopts a systematic literature review method (Tranfield et al., 2003) to analyse features of strategy implementation and deployment that, over the last decade, have influenced theory on lean production (LP) and the balanced scorecard (BSC). The work, firstly, starts with an analysis of the evidences coming from the selected literature on the subjects, framed through the lens of contingency theory of management. Then, it aims at pointing out how the BSC can meet the requirements coming from the process of strategy implementation (and its complexities) within an LP context. The results are portrayed by means of a contingency-based framework that ties together five different shared characteristics. By discussing them, this work aims at furthering the conversation on how to manage and control lean manufacturing organisations through innovative management control systems (MCSs).

Suggested Citation

  • Andrea Bellisario & Andrea Appolloni & Francesco Ranalli, 2015. "Reviewing strategy matters to gain an understanding of balanced scorecard's possible benefits within lean production contexts: a management control perspective," International Journal of Manufacturing Technology and Management, Inderscience Enterprises Ltd, vol. 29(1/2), pages 1-29.
    • Handle: RePEc:ids:ijmtma:v:29:y:2015:i:1/2:p:1-29
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    Citations

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    Cited by:

    1. Hamilton Pozo & Orlando Roque da Silva & Takeshy Tachizawa, 2017. "The influence of performance objectives on the implementation of lean manufacturing practices: An analysis based on strategic groups," Cogent Business & Management, Taylor & Francis Journals, vol. 4(1), pages 1405718-140, January.
    2. Quezada, Luis E. & López-Ospina, Héctor A. & Ortiz, César & Oddershede, Astrid M. & Palominos, Pedro I. & Jofré, Paulina A., 2022. "A DEMATEL-based method for prioritizing strategic projects using the perspectives of the Balanced Scorecard," International Journal of Production Economics, Elsevier, vol. 249(C).
    3. Tian, Meng & Chen, Yang & Tian, Guanghao & Huang, Wei & Hu, Chuan, 2023. "The role of digital transformation practices in the operations improvement in manufacturing firms: A practice-based view," International Journal of Production Economics, Elsevier, vol. 262(C).

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