The effects of the relationship between JIT,Management Accounting Information,and Facilitators of Learning on the Performance of Firms

摘要：

In an effort to cope with the competitive environment,firms implement advanced manufacturing practices (AMP) such as TQM or JIT.However,previous studies report mixed results about the effectiveness of these practices.The purpose of this study was to examine whether the complementarities between management accounting systems (MAS) and other factors affect the performance of the firm when JIT as AMP is introduced into firms.To achieve research purpose,this study analyzed data from Korean automobile part manufacturers.

关键词： JIT Management accounting information Facilitators of learning Performance Korea

作者: Won-Ki Lee Ran-Ju Seo Hyun-Il Park Min-Jung Kim

会议类型: 国内会议

会议名称: 中国会计学会2012年学术年会

会议地点: 昆明

会议语种:英文

页码: 9-12

在线出版日期: 2012-07-01（万方平台首次上网日期，不代表论文的发表时间）