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

Author

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  • 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
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    Cited by:

    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    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. 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.
    9. 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.
    10. 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).

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