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

Thomas Borup Kristensen; Poul Israelsen

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

Thomas Borup Kristensen, Poul Israelsen

Research output: Contribution to book/anthology/report/conference proceeding › Article in proceeding › Research › peer-review

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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.

Original language	English
Title of host publication	MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS”
Editors	Carsten Rohde
Publisher	European Institute for Advanced Studies in Management
Publication date	2014
Publication status	Published - 2014
Event	Manufacturing Accounting Research Conference: Using Cost and Performance Management Systems to Enhance Competitiveness - København, Denmark Duration: 11 Jun 2014 → 13 Jun 2014 http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=990

Conference

Conference	Manufacturing Accounting Research Conference
Country/Territory	Denmark
City	København
Period	11/06/2014 → 13/06/2014
Internet address	http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=990

Series	EIASM Conference papers

Keywords

Enabling
use
costing
lean
goal congruence
SEM

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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”. editor / 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",

year = "2014",

language = "English",

series = "EIASM Conference papers",

editor = "Carsten Rohde",

booktitle = "MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE",

publisher = "European Institute for Advanced Studies in Management",

note = "Manufacturing Accounting Research Conference : Using Cost and Performance Management Systems to Enhance Competitiveness, MAR 2014 ; Conference date: 11-06-2014 Through 13-06-2014",

url = "http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=990",

}

Kristensen, TB & Israelsen, P 2014, ENABLING USE OF STANDARD COSTING IN LEAN ORGANIZATIONS AS DETERMINANT OF GOAL CONGRUENT BEHAVIOR. in C Rohde (ed.), 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, Manufacturing Accounting Research Conference, København, Denmark, 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”. ed. / Carsten Rohde. European Institute for Advanced Studies in Management, 2014. (EIASM Conference papers).

Research output: Contribution to book/anthology/report/conference proceeding › Article in proceeding › Research › 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

T2 - Manufacturing Accounting Research Conference

Y2 - 11 June 2014 through 13 June 2014

ER -

Kristensen TB, Israelsen P. ENABLING USE OF STANDARD COSTING IN LEAN ORGANIZATIONS AS DETERMINANT OF GOAL CONGRUENT BEHAVIOR. In Rohde C, editor, 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).

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

Abstract

Conference

Keywords

AUB Link

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