ENABLING USE OF STANDARD COSTING IN LEAN ORGANIZATIONS AS DETERMINANT OF GOAL CONGRUENT BEHAVIOR

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Resumé

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.
OriginalsprogEngelsk
TitelMAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS”
RedaktørerCarsten Rohde
ForlagEuropean Institute for Advanced Studies in Management
Publikationsdato2014
StatusUdgivet - 2014
BegivenhedEIASM 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : Using Cost and Performance Management Systems to Enhance Competitiveness - København, Danmark
Varighed: 11 jun. 201413 jun. 2014
http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=990

Konference

KonferenceEIASM 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE
LandDanmark
ByKøbenhavn
Periode11/06/201413/06/2014
Internetadresse
NavnEIASM Conference papers

Fingerprint

Standard costing
Formalization
Repair
Structural equation model
Longitudinal case study
Wisdom
Transparency
Direct effect
Indirect effects

Emneord

  • lean
  • enabling
  • SEM
  • goal congruence
  • costing
  • use

Citer dette

Kristensen, T. B., & Israelsen, P. (2014). ENABLING USE OF STANDARD COSTING IN LEAN ORGANIZATIONS AS DETERMINANT OF GOAL CONGRUENT BEHAVIOR. I C. Rohde (red.), MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS” European Institute for Advanced Studies in Management. EIASM Conference papers
Kristensen, Thomas Borup ; Israelsen, Poul. / ENABLING USE OF STANDARD COSTING IN LEAN ORGANIZATIONS AS DETERMINANT OF GOAL CONGRUENT BEHAVIOR. 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).
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title = "ENABLING USE OF STANDARD COSTING IN LEAN ORGANIZATIONS AS DETERMINANT OF GOAL CONGRUENT BEHAVIOR",
abstract = "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.",
keywords = "lean, enabling, SEM, goal congruence, costing, use, Enabling , use, costing, lean, goal congruence, SEM",
author = "Kristensen, {Thomas Borup} and Poul Israelsen",
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language = "English",
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booktitle = "MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE",
publisher = "European Institute for Advanced Studies in Management",

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Kristensen, TB & Israelsen, P 2014, ENABLING USE OF STANDARD COSTING IN LEAN ORGANIZATIONS AS DETERMINANT OF GOAL CONGRUENT BEHAVIOR. i C Rohde (red.), MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS”. European Institute for Advanced Studies in Management, EIASM Conference papers, EIASM 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE , København, Danmark, 11/06/2014.

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 proceedingKonferenceartikel i proceedingForskningpeer review

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Kristensen TB, Israelsen P. ENABLING USE OF STANDARD COSTING IN LEAN ORGANIZATIONS AS DETERMINANT OF GOAL CONGRUENT BEHAVIOR. I Rohde C, red., MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS”. European Institute for Advanced Studies in Management. 2014. (EIASM Conference papers).