■ This article addresses an international data set with a model of strategy that attempts to brid... more ■ This article addresses an international data set with a model of strategy that attempts to bridge the gap between generic and situational models of strategy by assessing relative commitment to quality and to cost control. ... ■ It opens with a discussion of. generic models and ...
... August 2010 * Please address correspondence to Shirley J. Daniel, Professor of Accountancy, S... more ... August 2010 * Please address correspondence to Shirley J. Daniel, Professor of Accountancy, Shidler ... incentives is also found to impede quality improvement efforts (Chin and Pun, 2002; Taylor, 1999) and work motivation (Chiu et al., 2002; Lockett, 1988) such as managerial ...
The tremendous success of the Japanese manufacturing sector in the 1980s led to a deluge of resea... more The tremendous success of the Japanese manufacturing sector in the 1980s led to a deluge of research focusing on Japanese manufacturing methods. Particularly, total quality management and just-in-time production methods have been touted as primary contributors to the low-cost, high-quality products that allowed Japanese manufacturers to penetrate major markets in the U.S., as well as globally.
Journal of International Business Studies, Jun 1, 1990
While Japanese manufacturing philosophies are said to be based on" quality is free&q... more While Japanese manufacturing philosophies are said to be based on" quality is free" notions, it is commonly accepted that US manufacturing centers on a" quality is costly" belief. This paper provides empirical data that test this conceptual division, seeking evidence ...
Potential blows to US competitiveness by Japanese manufacturers have been instrumental in stimula... more Potential blows to US competitiveness by Japanese manufacturers have been instrumental in stimulating interest in the development of manufacturing strategy theory and its importance at the level of competitive strategy. Unfortunately, little substantial empirical research effort has attempted to measure manufacturing strategy and to explore its potential linkages with management control systems in the United States and Japan. This study expands the empirical data base available on this topic by exploring the adoption of just‐in‐time strategies, and the use of management control systems associated with the implementation of inventory reduction and flexibility initiatives in the United States and Japan.
This special issue is devoted to the topic of globalization, one of the most emotionally charged ... more This special issue is devoted to the topic of globalization, one of the most emotionally charged terms in international business today. While globalization is not really a new phenomenon, advances in transportation and communications technology as well as decreasing trade barriers have increased the pace and magnitude of cross border interactions, bringing them to the forefront of discussion for scholars. In such discussions, the term “globalization” is sometimes used in a broader economic sense for capitalism or the market economy. However, globalization can be more rationally discussed in terms of 3 elements: 1) international trade, 2) foreign direct investment and 3) capital market flows.
ABSTRACT This study draws upon the strategic management control literature, goal-setting, and exp... more ABSTRACT This study draws upon the strategic management control literature, goal-setting, and expectancy theory to address the management of quality in Chinese manufacturing operations. Operating in a transition economy, Chinese managers face specific challenges in adapting management strategies and control systems. Using causal modeling, we examine the implementation of quality strategies through management control and reward systems in 38 manufacturing firms operating in the Pearl River Delta, examining the effects of company size. The results indicate that for larger firms, significant linkages were found between reward systems based on quality outcomes and quality feedback, and in turn, quality feedback was significantly linked to both quality goals and a strategic focus on quality. However, for smaller firms, while significant relationships exist between reward systems based on quality outcomes and the provision of quality goals and feedback, no significant linkages were found between the implementation of management control systems and a strategic focus on quality. This study emphasizes the need to develop more robust theories to address the manufacturing environments of transition economies such as China, as well as the need for additional field research on indigenous firms in Asia.
Journal of International Business Studies, Jun 1, 1994
... Indeed, unless this coupling exists, the strategic plan will become irrelevant with time ... ... more ... Indeed, unless this coupling exists, the strategic plan will become irrelevant with time ... between quality costs and total manufacturing costs, different management control systems are ... Traditionalcost accounting practices have supported the application of the ECL strategy through ...
The dynamic model of manufacturing focusses on learning and competence building in the quest for ... more The dynamic model of manufacturing focusses on learning and competence building in the quest for perfection. The model has been suggested to be the essence of Japanese manufacturing success. In contrast, scholars argue that USA manufacturing bases ...
This study examines the manufacturing strategies of Japanese firms by comparing data from the lat... more This study examines the manufacturing strategies of Japanese firms by comparing data from the late 1980s to data gathered in 2003 from manufacturing managers in well-known automotive, heavy equipment and electronics enterprises in Japan. The study specifically addresses the issue of trade-offs with regard to quality, just-in-time (JIT) production and flexibility strategies (Boyer and Lewis, 2002) and also examines the provision of specific goal-setting, feedback and incentive systems to support them. Our findings indicate that in the face of both low-cost competition from China and sophisticated competitors from Korea and the United States, Japanese manufacturers have not changed their strategic focus on quality, JIT production and flexibility.
The global dispersion of knowledge and technological capabilities has moved MNCs to assign lead r... more The global dispersion of knowledge and technological capabilities has moved MNCs to assign lead responsibilities to offshore units in order to take advantage of this phenomenon. Moving core competencies to the periphery enables the firm to take advantage of resources not present in its home country, posing at the same time issues of integration and control. This paper challenges common suggestions of the superiority of social control to best utilize Centers of Excellence (CoEs) established abroad. Utilizing a sample of German national origin, we test propositions grounded in social network theory.
This paper focuses on the comparative performance of Japanese and Western television manufacturin... more This paper focuses on the comparative performance of Japanese and Western television manufacturing in the United Kingdom. It offers explanations of how differences in policies and practices lead to superior performance levels in the selected Japanese companies.
■ This article addresses an international data set with a model of strategy that attempts to brid... more ■ This article addresses an international data set with a model of strategy that attempts to bridge the gap between generic and situational models of strategy by assessing relative commitment to quality and to cost control. ... ■ It opens with a discussion of. generic models and ...
... August 2010 * Please address correspondence to Shirley J. Daniel, Professor of Accountancy, S... more ... August 2010 * Please address correspondence to Shirley J. Daniel, Professor of Accountancy, Shidler ... incentives is also found to impede quality improvement efforts (Chin and Pun, 2002; Taylor, 1999) and work motivation (Chiu et al., 2002; Lockett, 1988) such as managerial ...
The tremendous success of the Japanese manufacturing sector in the 1980s led to a deluge of resea... more The tremendous success of the Japanese manufacturing sector in the 1980s led to a deluge of research focusing on Japanese manufacturing methods. Particularly, total quality management and just-in-time production methods have been touted as primary contributors to the low-cost, high-quality products that allowed Japanese manufacturers to penetrate major markets in the U.S., as well as globally.
Journal of International Business Studies, Jun 1, 1990
While Japanese manufacturing philosophies are said to be based on" quality is free&q... more While Japanese manufacturing philosophies are said to be based on" quality is free" notions, it is commonly accepted that US manufacturing centers on a" quality is costly" belief. This paper provides empirical data that test this conceptual division, seeking evidence ...
Potential blows to US competitiveness by Japanese manufacturers have been instrumental in stimula... more Potential blows to US competitiveness by Japanese manufacturers have been instrumental in stimulating interest in the development of manufacturing strategy theory and its importance at the level of competitive strategy. Unfortunately, little substantial empirical research effort has attempted to measure manufacturing strategy and to explore its potential linkages with management control systems in the United States and Japan. This study expands the empirical data base available on this topic by exploring the adoption of just‐in‐time strategies, and the use of management control systems associated with the implementation of inventory reduction and flexibility initiatives in the United States and Japan.
This special issue is devoted to the topic of globalization, one of the most emotionally charged ... more This special issue is devoted to the topic of globalization, one of the most emotionally charged terms in international business today. While globalization is not really a new phenomenon, advances in transportation and communications technology as well as decreasing trade barriers have increased the pace and magnitude of cross border interactions, bringing them to the forefront of discussion for scholars. In such discussions, the term “globalization” is sometimes used in a broader economic sense for capitalism or the market economy. However, globalization can be more rationally discussed in terms of 3 elements: 1) international trade, 2) foreign direct investment and 3) capital market flows.
ABSTRACT This study draws upon the strategic management control literature, goal-setting, and exp... more ABSTRACT This study draws upon the strategic management control literature, goal-setting, and expectancy theory to address the management of quality in Chinese manufacturing operations. Operating in a transition economy, Chinese managers face specific challenges in adapting management strategies and control systems. Using causal modeling, we examine the implementation of quality strategies through management control and reward systems in 38 manufacturing firms operating in the Pearl River Delta, examining the effects of company size. The results indicate that for larger firms, significant linkages were found between reward systems based on quality outcomes and quality feedback, and in turn, quality feedback was significantly linked to both quality goals and a strategic focus on quality. However, for smaller firms, while significant relationships exist between reward systems based on quality outcomes and the provision of quality goals and feedback, no significant linkages were found between the implementation of management control systems and a strategic focus on quality. This study emphasizes the need to develop more robust theories to address the manufacturing environments of transition economies such as China, as well as the need for additional field research on indigenous firms in Asia.
Journal of International Business Studies, Jun 1, 1994
... Indeed, unless this coupling exists, the strategic plan will become irrelevant with time ... ... more ... Indeed, unless this coupling exists, the strategic plan will become irrelevant with time ... between quality costs and total manufacturing costs, different management control systems are ... Traditionalcost accounting practices have supported the application of the ECL strategy through ...
The dynamic model of manufacturing focusses on learning and competence building in the quest for ... more The dynamic model of manufacturing focusses on learning and competence building in the quest for perfection. The model has been suggested to be the essence of Japanese manufacturing success. In contrast, scholars argue that USA manufacturing bases ...
This study examines the manufacturing strategies of Japanese firms by comparing data from the lat... more This study examines the manufacturing strategies of Japanese firms by comparing data from the late 1980s to data gathered in 2003 from manufacturing managers in well-known automotive, heavy equipment and electronics enterprises in Japan. The study specifically addresses the issue of trade-offs with regard to quality, just-in-time (JIT) production and flexibility strategies (Boyer and Lewis, 2002) and also examines the provision of specific goal-setting, feedback and incentive systems to support them. Our findings indicate that in the face of both low-cost competition from China and sophisticated competitors from Korea and the United States, Japanese manufacturers have not changed their strategic focus on quality, JIT production and flexibility.
The global dispersion of knowledge and technological capabilities has moved MNCs to assign lead r... more The global dispersion of knowledge and technological capabilities has moved MNCs to assign lead responsibilities to offshore units in order to take advantage of this phenomenon. Moving core competencies to the periphery enables the firm to take advantage of resources not present in its home country, posing at the same time issues of integration and control. This paper challenges common suggestions of the superiority of social control to best utilize Centers of Excellence (CoEs) established abroad. Utilizing a sample of German national origin, we test propositions grounded in social network theory.
This paper focuses on the comparative performance of Japanese and Western television manufacturin... more This paper focuses on the comparative performance of Japanese and Western television manufacturing in the United Kingdom. It offers explanations of how differences in policies and practices lead to superior performance levels in the selected Japanese companies.
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