Resumé
Repair is a feature of enabling formalization through the use of standard costing. Applying a structural equation model, we present evidence that this repair feature has a direct effect on behavior that is congruent with Lean objectives. Internal and global transparency together with flexibility are three other features of enabling formalization through use of standard costing, but these have an indirect effect on Lean-goal-congruent behavior through the repair feature. Thus, these three features are antecedents of the repair feature, and we also confirm this using the structural equation model.
| Originalsprog | Engelsk |
|---|---|
| Titel | MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS” |
| Redaktører | Carsten Rohde |
| Forlag | European Institute for Advanced Studies in Management |
| Publikationsdato | 2014 |
| Status | Udgivet - 2014 |
| Begivenhed | EIASM 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : Using Cost and Performance Management Systems to Enhance Competitiveness - København, Danmark Varighed: 11 jun. 2014 → 13 jun. 2014 http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=990 |
Konference
| Konference | EIASM 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE |
|---|---|
| Land | Danmark |
| By | København |
| Periode | 11/06/2014 → 13/06/2014 |
| Internetadresse |
| Navn | EIASM Conference papers |
|---|
Fingerprint
Emneord
- lean
- enabling
- SEM
- goal congruence
- costing
- use
Citer dette
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ENABLING USE OF STANDARD COSTING IN LEAN ORGANIZATIONS AS DETERMINANT OF GOAL CONGRUENT BEHAVIOR. / Kristensen, Thomas Borup; Israelsen, Poul.
MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS”. red. / Carsten Rohde. European Institute for Advanced Studies in Management, 2014. (EIASM Conference papers).Publikation: Bidrag til bog/antologi/rapport/konference proceeding › Konferenceartikel i proceeding › Forskning › peer review
TY - GEN
T1 - ENABLING USE OF STANDARD COSTING IN LEAN ORGANIZATIONS AS DETERMINANT OF GOAL CONGRUENT BEHAVIOR
AU - Kristensen, Thomas Borup
AU - Israelsen, Poul
PY - 2014
Y1 - 2014
N2 - Using the enabling formalization framework in two longitudinal case studies combined with a survey in the companies, we find that a standard costing model can be perceived as a form of enabling formalization in Lean organizations. Hence, standard costing cannot be characterized as coercive formalization per se. This contradicts conventional wisdom.Repair is a feature of enabling formalization through the use of standard costing. Applying a structural equation model, we present evidence that this repair feature has a direct effect on behavior that is congruent with Lean objectives. Internal and global transparency together with flexibility are three other features of enabling formalization through use of standard costing, but these have an indirect effect on Lean-goal-congruent behavior through the repair feature. Thus, these three features are antecedents of the repair feature, and we also confirm this using the structural equation model.
AB - Using the enabling formalization framework in two longitudinal case studies combined with a survey in the companies, we find that a standard costing model can be perceived as a form of enabling formalization in Lean organizations. Hence, standard costing cannot be characterized as coercive formalization per se. This contradicts conventional wisdom.Repair is a feature of enabling formalization through the use of standard costing. Applying a structural equation model, we present evidence that this repair feature has a direct effect on behavior that is congruent with Lean objectives. Internal and global transparency together with flexibility are three other features of enabling formalization through use of standard costing, but these have an indirect effect on Lean-goal-congruent behavior through the repair feature. Thus, these three features are antecedents of the repair feature, and we also confirm this using the structural equation model.
KW - lean
KW - enabling
KW - SEM
KW - goal congruence
KW - costing
KW - use
KW - Enabling
KW - use
KW - costing
KW - lean
KW - goal congruence
KW - SEM
M3 - Article in proceeding
T3 - EIASM Conference papers
BT - MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE
A2 - Rohde, Carsten
PB - European Institute for Advanced Studies in Management
ER -