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Triangulation between Case Study and Survey Methods in Management Accounting Research: An Assessment of Validity Implications

Management Accounting Research
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Performance effects of multiple control forms in a Lean organization: A quantitative case study in a systems fit approach Management Accounting Research 25 (2014) 45– 62 Contents lists available at ScienceDirect Management Accounting Research jo ur nal homep age: www.elsev ier .com/ locate /mar Perform rms organiz a s fit appr Thomas a Department o Aalborg b Center for Ind ersity, Fi Oest, Denmark a r t i c l e i n f o Keywords: Lean Control packa Systems fit Performance Statistical met Control forms Configuration a b s t r a c t The primary objective of this paper is to research and test how control forms function and perform in a Lean organization. In the present quantitative case study, we provide statistical 1. Introdu Since th in organiza panies hav book, Wom that showe ness perform (especially methods in ∗ Correspon E-mail add [email protected] 1044-5005/$ – http://dx.doi.o ge hod fit support that Lean is a set of multiple control forms (output, behavioral, and social controls) that complement each other to enhance performance, i.e., it is a control package. Therefore, performance is increased if the average level of control forms is increased, and perfor- mance is further increased if the control forms are balanced at the same level representing a complementary effect between them. Moreover, we provide a refinement to the statistical approach in testing systems fit models like ours by supplementing the Euclidian distance with the city-block distance. In this way, we are able to show that the control forms in Lean have a balanced complementary effect on performance, which is distinct from a solely additive effect or no effect. The refined understanding of complementary effect between control forms, the notion of balance, in a Lean organization can be utilized in understanding and test

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