Performance effect of multiple control forms in a Lean organization

A quantitative case study in a systems fit approach

Publikation: Bidrag til bog/antologi/rapport/konference proceedingKonferenceartikel i proceedingForskningpeer review

Resumé

Over the last decades Lean has developed into a prominent management philosophy reaching beyond shop floor tools. However, substantial support of performance effects from Lean is still scarce and at best with mixed results. Recently, research has turned its focus towards perceiving Lean as a control package. In this paper we present statistical support for enhanced performance coming from Lean. Furthermore, our results strongly support the perception of Lean as a set of multiple control forms (output, behavioral, and social controls) that complement each other. Therefore, performance is increased if the average level of control forms is increased, and performance is further increased if the control forms are balanced at the same level representing a complementary effect between them. Our data are archival data spanning multiple years in a strong Lean organization. The dependent performance constructs are segmented, cost-allocation free, actual accounting numbers – thus the reliability is high. Moreover, we provide a general refinement to the statistical approach in testing systems fit models by supplementing the Euclidian distance with the city-block distance. Thereby, it is possible to test whether the control forms are complementing each other or whether the performance effect is simply an additive effect. This statistical approach could be applied as a test technique in other studies of systems fit models.
OriginalsprogDansk
TitelMAR 2012: Manufacturing Accounting Research Conference
Antal sider22
ForlagEuropean Institute for Advanced Studies in Management
Publikationsdato13 jun. 2012
StatusUdgivet - 13 jun. 2012
BegivenhedManufacturing Accounting Research: EIASM - Helsinki, Finland
Varighed: 13 jun. 201215 jun. 2012

Konference

KonferenceManufacturing Accounting Research
LandFinland
ByHelsinki
Periode13/06/201215/06/2012

Emneord

  • Lean
  • control forms
  • control package
  • configuration

Citer dette

Kristensen, T. B., & Israelsen, P. (2012). Performance effect of multiple control forms in a Lean organization: A quantitative case study in a systems fit approach. I MAR 2012: Manufacturing Accounting Research Conference European Institute for Advanced Studies in Management.
Kristensen, Thomas Borup ; Israelsen, Poul. / Performance effect of multiple control forms in a Lean organization : A quantitative case study in a systems fit approach. MAR 2012: Manufacturing Accounting Research Conference. European Institute for Advanced Studies in Management, 2012.
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Kristensen, TB & Israelsen, P 2012, Performance effect of multiple control forms in a Lean organization: A quantitative case study in a systems fit approach. i MAR 2012: Manufacturing Accounting Research Conference. European Institute for Advanced Studies in Management, Manufacturing Accounting Research, Helsinki, Finland, 13/06/2012.

Performance effect of multiple control forms in a Lean organization : A quantitative case study in a systems fit approach. / Kristensen, Thomas Borup; Israelsen, Poul.

MAR 2012: Manufacturing Accounting Research Conference. European Institute for Advanced Studies in Management, 2012.

Publikation: Bidrag til bog/antologi/rapport/konference proceedingKonferenceartikel i proceedingForskningpeer review

TY - GEN

T1 - Performance effect of multiple control forms in a Lean organization

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AU - Israelsen, Poul

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N2 - Over the last decades Lean has developed into a prominent management philosophy reaching beyond shop floor tools. However, substantial support of performance effects from Lean is still scarce and at best with mixed results. Recently, research has turned its focus towards perceiving Lean as a control package. In this paper we present statistical support for enhanced performance coming from Lean. Furthermore, our results strongly support the perception of Lean as a set of multiple control forms (output, behavioral, and social controls) that complement each other. Therefore, performance is increased if the average level of control forms is increased, and performance is further increased if the control forms are balanced at the same level representing a complementary effect between them. Our data are archival data spanning multiple years in a strong Lean organization. The dependent performance constructs are segmented, cost-allocation free, actual accounting numbers – thus the reliability is high. Moreover, we provide a general refinement to the statistical approach in testing systems fit models by supplementing the Euclidian distance with the city-block distance. Thereby, it is possible to test whether the control forms are complementing each other or whether the performance effect is simply an additive effect. This statistical approach could be applied as a test technique in other studies of systems fit models.

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Kristensen TB, Israelsen P. Performance effect of multiple control forms in a Lean organization: A quantitative case study in a systems fit approach. I MAR 2012: Manufacturing Accounting Research Conference. European Institute for Advanced Studies in Management. 2012