Employee Participation in Continuous Improvement Programs: The Interaction Effects of Accounting Information and Control

Monte Wynder
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Monte Wynder: University of the Sunshine Coast, Maroochydore, Qld.

Australian Journal of Management, 2008, vol. 33, issue 2, 355-374

Abstract: The design of management accounting control systems (MACS) is an important factor affecting the extent and success of employee involvement in continuous improvement (CI) programs. The results of an experiment reported here indicate that the combination of Activity-Based Cost (ABC) information and an emphasis on idea generation are both important in determining the number of recommendations received. Cost information is important in determining the overhead reduction associated with those recommendations. Furthermore, results-based control leads to less overhead reduction when Volume-Based Cost information (VBC) is provided, but greater average overhead reduction per recommendation when ABC information is provided.

Keywords: MANAGEMENT ACCOUNTING COST SYSTEMS; CONTINUOUS IMPROVEMENT; CONTROL SYSTEMS; ABC (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:sae:ausman:v:33:y:2008:i:2:p:355-374

DOI: 10.1177/031289620803300207

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