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Contemporary Issues in Management Accounting$
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Alnoor Bhimani

Print publication date: 2006

Print ISBN-13: 9780199283361

Published to Oxford Scholarship Online: May 2007

DOI: 10.1093/acprof:oso/9780199283361.001.0001

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Management accounting, operations, and network relations: debating the lateral dimension

Management accounting, operations, and network relations: debating the lateral dimension

Chapter:
(p.266) 12 Management accounting, operations, and network relations: debating the lateral dimension
Source:
Contemporary Issues in Management Accounting
Author(s):

Jan Mouritsen

Allan Hansen

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199283361.003.0012

This chapter examines how management accounting responds to the challenges that operations management poses in research and practice today. It asks how management accounting practices are made sense of in operations management research and management accounting research in relation to the central proposition made in operations management literature, namely the introduction of modern manufacturing systems typically under the auspices of lean manufacturing. The chapter focuses on what operations management and management accounting say about the sources of performance, and then looks at interorganizational control. Through these two debates, it is possible to develop a new appreciation of control in modern manufacturing environments: informational and physical/technological carriers of control can form a trading zone where they can stand in for each other.

Keywords:   lean manufacturing, cost accounting, operations management, modern manufacturing systems

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