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Employee Participation in Continuous Improvement Programs: The Interaction Effects of Accounting Information and Control

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  • Monte Wynder

    (University of the Sunshine Coast, Maroochydore, Qld.)

Abstract

The design of management accounting control systems (MACS) is an important factor affecting the extent and success of employee involvement in continuous improvement (CI) programs. The results of an experiment reported here indicate that the combination of Activity-Based Cost (ABC) information and an emphasis on idea generation are both important in determining the number of recommendations received. Cost information is important in determining the overhead reduction associated with those recommendations. Furthermore, results-based control leads to less overhead reduction when Volume-Based Cost information (VBC) is provided, but greater average overhead reduction per recommendation when ABC information is provided.

Suggested Citation

  • Monte Wynder, 2008. "Employee Participation in Continuous Improvement Programs: The Interaction Effects of Accounting Information and Control," Australian Journal of Management, Australian School of Business, vol. 33(2), pages 355-374, December.
    • Handle: RePEc:sae:ausman:v:33:y:2008:i:2:p:355-374
    DOI: 10.1177/031289620803300207
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    References listed on IDEAS

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    1. Chenhall, R. H. & Morris, D., 1995. "Organic decision and communication processes and management accounting systems in entrepreneurial and conservative business organizations," Omega, Elsevier, vol. 23(5), pages 485-497, October.
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    3. Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
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