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

Tarek Chanegrih () and Jordane Creusier ()
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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

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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.

Keywords: lean manufacturing; systèmes de contrôle de gestion; alignement; lean accounting (search for similar items in EconPapers)
Date: 2018-09
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Published in Management international = International management = Gestión internacional, 2018, 23 (1), pp.103-116. ⟨10.7202/1060066ar⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02114178

DOI: 10.7202/1060066ar

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