IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-02114178.html
   My bibliography  Save this paper

Lean Manufacturing and Degree of Alignment of Management Control Systems in France
[Madurez del lean manufacturing y grado de alineación del sistema de control de gestión: el caso de las empresas industriales francesas]

Author

Listed:
  • Tarek Chanegrih

    (NIMEC - Normandie Innovation Marché Entreprise Consommation - UNICAEN - Université de Caen Normandie - NU - Normandie Université - ULH - Université Le Havre Normandie - NU - Normandie Université - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université - IRIHS - Institut de Recherche Interdisciplinaire Homme et Société - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université)

  • Jordane Creusier

    (LEM - Lille économie management - UMR 9221 - UA - Université d'Artois - UCL - Université catholique de Lille - Université de Lille - CNRS - Centre National de la Recherche Scientifique)

Abstract

The aim of this paper is to investigate whether management control systems change to support a lean manufacturing strategy. All statistical treatments were performed on a sample of 171 French manufacturing firms where lean manufacturing is formally implemented. Our results show that only trained firms arrive to a total alignment of practices. This alignment is a 2-steps/2-floors procedure. The first step consists in management control practices alignment (employee empowerment and visual measures) to the shop floor. The second step consists in management accounting practices alignment (VSC, simplify reporting and inventory tracking) to the hierarchical level. Nevertheless, the effect of the time dimension can be reduced by the intensity with which lean manufacturing is put into place.

Suggested Citation

  • Tarek Chanegrih & Jordane Creusier, 2018. "Lean Manufacturing and Degree of Alignment of Management Control Systems in France [Madurez del lean manufacturing y grado de alineación del sistema de control de gestión: el caso de las empresas i," Post-Print hal-02114178, HAL.
    • Handle: RePEc:hal:journl:hal-02114178
    DOI: 10.7202/1060066ar
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-02114178. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.