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Strategic alignment of manufacturing processes in a Balanced Scorecard-based compensation plan: a theory illustration case

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Author Info
V. DECOENE ()
W. BRUGGEMAN ()
Abstract

The present paper integrates the operations management and the management control literature in order to focus on the issue of strategic alignment of manufacturing processes in a Balanced Scorecard-based compensation plan. The specific objectives for this paper are twofold. First, the study offers a theoretical foundation for the thesis that alignment of manufacturing processes with business strategy will result in higher organizational performance. Second, a case study at a Belgian manufacturing division of a Danish Corporate Company shows that it is not possible to realize higher organizational performance when there is no strategic alignment of manufacturing processes.

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File URL: http://www.FEB.UGent.be/nl/Ondz/wp/Papers/wp_03_200.pdf
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Paper provided by Ghent University, Faculty of Economics and Business Administration in its series Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium with number 03/200.

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Length: 30 pages
Date of creation: Oct 2003
Date of revision:
Handle: RePEc:rug:rugwps:03/200

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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Baker, George P & Jensen, Michael C & Murphy, Kevin J, 1988. " Compensation and Incentives: Practice vs. Theory," Journal of Finance, American Finance Association, vol. 43(3), pages 593-616, July. [Downloadable!] (restricted)
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  2. Perera, S. & Harrison, G. & Poole, M., 1997. "Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 557-572, August. [Downloadable!] (restricted)
  3. Bonner, Sarah E. & Sprinkle, Geoffrey B., 2002. "The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 303-345. [Downloadable!] (restricted)
  4. Abernethy, Margaret A. & Lillis, Anne M., 1995. "The impact of manufacturing flexibility on management control system design," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 241-258, May. [Downloadable!] (restricted)
  5. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168. [Downloadable!] (restricted)
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