IDEAS home Printed from https://ideas.repec.org/a/pal/jintbs/v22y1991i4p603-617.html
   My bibliography  Save this article

Management Control Systems for J.I.T.: An Empirical Comparison of Japan and the U.S

Author

Listed:
  • Shirley J Daniel

    (University of Hawaii)

  • Wolf D Reitsperger

    (University of Hawaii)

Abstract

Just-in-Time manufacturing (J.I.T.), an essential component of the Japanese manufacturing model, is increasingly emulated by western corporations. While J.I.T. has received considerable conceptual and empirical attention, suitable management control systems, which are essential to successful implementation, have been sorely neglected. This study provides large-scale empirical evidence comparing management control systems as they relate to J.I.T. in the U.S. and Japan.© 1991 JIBS. Journal of International Business Studies (1991) 22, 603–617

Suggested Citation

  • Shirley J Daniel & Wolf D Reitsperger, 1991. "Management Control Systems for J.I.T.: An Empirical Comparison of Japan and the U.S," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 22(4), pages 603-617, December.
  • Handle: RePEc:pal:jintbs:v:22:y:1991:i:4:p:603-617
    as

    Download full text from publisher

    File URL: http://www.palgrave-journals.com/jibs/journal/v22/n4/pdf/8490316a.pdf
    File Function: Link to full text PDF
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: http://www.palgrave-journals.com/jibs/journal/v22/n4/full/8490316a.html
    File Function: Link to full text HTML
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Haka, Susan F. & Heitger, Dan L., 2004. "International managerial accounting research: A contracting framework and opportunities," The International Journal of Accounting, Elsevier, vol. 39(1), pages 21-69.
    2. Sanidas, E., 2001. "The Successful Imitation of the Japanese Lean Production System by American Firms: Impact on American Economic Growth," Economics Working Papers wp01-02, School of Economics, University of Wollongong, NSW, Australia.
    3. Mia, Lokman & Winata, Lanita, 2008. "Manufacturing strategy, broad scope MAS information and information and communication technology," The British Accounting Review, Elsevier, vol. 40(2), pages 182-192.
    4. Maria Rosário Moreira & Rui Alves, 2006. "How far from Just-in-time are Portuguese firms? A survey of its progress and perception," FEP Working Papers 215, Universidade do Porto, Faculdade de Economia do Porto.
    5. Abdel-Maksoud, Ahmed & Dugdale, David & Luther, Robert, 2005. "Non-financial performance measurement in manufacturing companies," The British Accounting Review, Elsevier, vol. 37(3), pages 261-297.
    6. Lokman Mia, 2000. "Just-in-time manufacturing, management accounting systems and profitability," Accounting and Business Research, Taylor & Francis Journals, vol. 30(2), pages 137-151.
    7. Harzing, Anne-Wil, 1997. "Response rates in international mail surveys: Results of a 22-country study," International Business Review, Elsevier, vol. 6(6), pages 641-665, December.
    8. Demartini, Maria Chiara & Otley, David, 2020. "Beyond the system vs. package dualism in Performance Management Systems design: A loose coupling approach," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    9. Abdel-Maksoud, A. & Cerbioni, F. & Ricceri, F. & Velayutham, S., 2010. "Employee morale, non-financial performance measures, deployment of innovative managerial practices and shop-floor involvement in Italian manufacturing firms," The British Accounting Review, Elsevier, vol. 42(1), pages 36-55.
    10. Zhiang Lin & Chun Hui, 1997. "Adapting to the Changing Environment: A Theoretical Comparison of Decision Making Proficiency of Lean and Mass Organization Systems," Computational and Mathematical Organization Theory, Springer, vol. 3(2), pages 113-142, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:jintbs:v:22:y:1991:i:4:p:603-617. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave-journals.com/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.