Contagion effect of enabling or coercive use of costing model within the managerial couple in lean organizations.

Thomas Kristensen; Poul Israelsen

Contagion effect of enabling or coercive use of costing model within the managerial couple in lean organizations.

Thomas Kristensen, Poul Israelsen

Research output: Contribution to conference without publisher/journal › Paper without publisher/journal › Research › peer-review

Abstract

In the lean strategy is enabling formalization behaviour expected at the lower levels of management to be successful. We study the contagion effect between the superior, middle manager, of the lower level manager. This effect is proposed to be a dominant contingency variable for the use of costing models at the lower levels of management. Thus the use of costing models at the middle manager level is an important key to be successful with the lean package.

Original language	English
Publication date	2010
Publication status	Published - 2010
Event	MAR 2010 - INTERDISCIPLINARY RESEARCH IN COST, PROFITABILITY AND PERFORMANCE MANAGEMENT IN MANUFACTURING, LOGISTICS AND SERVICE OPERATIONS - Gent, Belgium Duration: 20 Jun 2010 → 23 Jun 2010

Conference

Conference	MAR 2010 - INTERDISCIPLINARY RESEARCH IN COST, PROFITABILITY AND PERFORMANCE MANAGEMENT IN MANUFACTURING, LOGISTICS AND SERVICE OPERATIONS
Country/Territory	Belgium
City	Gent
Period	20/06/2010 → 23/06/2010

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http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=694

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Kristensen, T., & Israelsen, P. (2010). Contagion effect of enabling or coercive use of costing model within the managerial couple in lean organizations.. Paper presented at MAR 2010 - INTERDISCIPLINARY RESEARCH IN COST, PROFITABILITY AND PERFORMANCE MANAGEMENT IN MANUFACTURING, LOGISTICS AND SERVICE OPERATIONS, Gent, Belgium. http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=694

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title = "Contagion effect of enabling or coercive use of costing model within the managerial couple in lean organizations.",

abstract = "In the lean strategy is enabling formalization behaviour expected at the lower levels of management to be successful. We study the contagion effect between the superior, middle manager, of the lower level manager. This effect is proposed to be a dominant contingency variable for the use of costing models at the lower levels of management. Thus the use of costing models at the middle manager level is an important key to be successful with the lean package. ",

author = "Thomas Kristensen and Poul Israelsen",

year = "2010",

language = "English",

note = "MAR 2010 - INTERDISCIPLINARY RESEARCH IN COST, PROFITABILITY AND PERFORMANCE MANAGEMENT IN MANUFACTURING, LOGISTICS AND SERVICE OPERATIONS ; Conference date: 20-06-2010 Through 23-06-2010",

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Kristensen, T & Israelsen, P 2010, 'Contagion effect of enabling or coercive use of costing model within the managerial couple in lean organizations.', Paper presented at MAR 2010 - INTERDISCIPLINARY RESEARCH IN COST, PROFITABILITY AND PERFORMANCE MANAGEMENT IN MANUFACTURING, LOGISTICS AND SERVICE OPERATIONS, Gent, Belgium, 20/06/2010 - 23/06/2010. <http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=694>

Contagion effect of enabling or coercive use of costing model within the managerial couple in lean organizations. / Kristensen, Thomas; Israelsen, Poul.
2010. Paper presented at MAR 2010 - INTERDISCIPLINARY RESEARCH IN COST, PROFITABILITY AND PERFORMANCE MANAGEMENT IN MANUFACTURING, LOGISTICS AND SERVICE OPERATIONS, Gent, Belgium.

Research output: Contribution to conference without publisher/journal › Paper without publisher/journal › Research › peer-review

TY - CONF

T1 - Contagion effect of enabling or coercive use of costing model within the managerial couple in lean organizations.

AU - Kristensen, Thomas

AU - Israelsen, Poul

PY - 2010

Y1 - 2010

N2 - In the lean strategy is enabling formalization behaviour expected at the lower levels of management to be successful. We study the contagion effect between the superior, middle manager, of the lower level manager. This effect is proposed to be a dominant contingency variable for the use of costing models at the lower levels of management. Thus the use of costing models at the middle manager level is an important key to be successful with the lean package.

AB - In the lean strategy is enabling formalization behaviour expected at the lower levels of management to be successful. We study the contagion effect between the superior, middle manager, of the lower level manager. This effect is proposed to be a dominant contingency variable for the use of costing models at the lower levels of management. Thus the use of costing models at the middle manager level is an important key to be successful with the lean package.

M3 - Paper without publisher/journal

T2 - MAR 2010 - INTERDISCIPLINARY RESEARCH IN COST, PROFITABILITY AND PERFORMANCE MANAGEMENT IN MANUFACTURING, LOGISTICS AND SERVICE OPERATIONS

Y2 - 20 June 2010 through 23 June 2010

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