Strategic alignment of manufacturing processes in a Balanced Scorecard-based compensation plan: a theory illustration case
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.
|Date of creation:||Oct 2003|
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- 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.
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- Baker, George P & Jensen, Michael C & Murphy, Kevin J, 1988.
" Compensation and Incentives: Practice vs. Theory,"
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- 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.
- 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.
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