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COMPUTER-AIDED MANUFACTURING, JUST IN TIME PRODUCTION, TOTAL QUALITY MANAGEMENT AND USE OF BALANCED SCORECARD MEASURES: AN EMPIRICAL STUDY

Year 2008, , 171 - 197, 01.02.2008
https://doi.org/10.1501/SBFder_0000002068

Abstract

Performance measurement systems have been altering according to the high-level competitive characteristics of modern manufacturing environments. Balanced scorecard is one of the results of these alternations. In this study the relationship between the balanced scorecard as a new performance measurement system and the production and management techniques such as Computer Aided Manufacturing(CAM), Just in Time(JIT) and Total Quality Management(TQM) that have been largely discussed and kept in the forefront will tried to be explicated.
In this frame, by using the data collected from 122 manufacturing businesses among the first 500 large businesses in Turkey in the year 2006, this paper examines how a multiple performance measurement system is associated with applications of CAM, JIT and TQM. The results show that greater emphasis on the usage of a multidimensional performance measurement system directed at performance evaluation is associated with making greater use of CAM, JIT and TQM system.

References

  • ABERNETHY, S.M./LILLIS, A.M. (1995), “The Impact of Manufacturing Flexibility on Management Control System Design,” Accounting, Organizations and Society, 20/4: 241-258.
  • ALLOTT, Anita (2000), “Some Academics Say Management Accounting Has Not Changed in The Last 60 Years; Others Say It Has-Hugely Who’s Right, Asks Anita Allott?,” Management Accounting: Magazine For Chartered Management Accountants, Vol.78, Issue.7.
  • ATKINSON, Anthony A./ KAPLAN, Robert S./ YOUNG, S. Mark (2004), Management Accounting (New Jersey: Pearson Prentice Hall, Fourth Edition).
  • BANKER, Rajiv D. et al. (1993), “Reporting Manufacturing Performance Measures To Workers: An Empirical Study,” JMAR, Volume Five, Fall:33-55.
  • BRUGGEMAN, W./ SLAGMULDER, R.(1995), “The Impact of Technological Change on Management Accounting,” Management Accounting Research, 6: 241-252
  • CALLEN, Jeffrey L. et al. (2005), “Productivity Measurement and The Relationship Between Plant Performance and JIT Intensity,” Contemporary Accounting Research, Vol. 22, No. 2: 271-309.
  • CAVALLUZZOA, Ken S./ ITTNER, Christopher D. (2004), “Implementing Performance Measurement Innovations: Evidence From Government,” Accounting, Organizations and Society, 29: 243-267.
  • CHEATHAM, Carole B./ CHEATHAM, Leo R. (1996), “Redesıgnıng Cost Systems: Is Standard Costıng Obsolete?,” Accounting Horizons, Vol. 10, Issue 4.
  • CHENHALL, Robert H (1997), “Reliance on Manufacturing Performance Measures, Total Quality Management and Organizational Performance,” Management Accounting Research, Vol.8:187-206.
  • DANIEL, S.J./ REITSPERGER, W.D. (1991), “Linking quality strategy with management control system: empirical evidence from japanese ındustry,” Accounting, Organizations and Society, 16: 601-618.
  • DAVIS, Stan/ ALBRIGHT, Tom (2004), “An Investigation of The Effect of Balanced Scorecard Implementation on Financial Performance,” Management Accounting Research, 15:135-153.
  • DİLBER, M./ BAYYURT, N./ ZAİM, S./ TARİM, M. (2005), “Critical Factors of Total Quality Management and Its Effect on Performance in Health Care Industry: A Turkish Experience,” Problems and Perspectives in Management, 4:220.
  • DRURY, Colin (1990), “Cost Control and Performance Measurement in An Amt Environment,” Management Accounting, November-1990: 40-41.
  • DUNCAN, R.B. (1972), “Characteristics of Organizational Environments and Perceived Environmental Uncertainty,” Administrative Science Quarterly, September: 313–327.
  • DURDEN, C.H./ HASSEL, L.G./ UPTON, D.R. (1999), “Cost Accounting and Performance Measurement in A Just-in-Time Production Environment,” Asia Pacific Journal of Management, Vol. 16: 111-125.
  • EZZAMEL, Mahmoud (1992), Business Unit&Divisional Performance Measurement, CIMA (London: Academic Press).
  • FOSTER, George/ HORNGREN, Charles T. (1987), “JIT: Cost Accounting and Cost Management Issues,” Management Accounting, June: 19.
  • FULLERTON, Rosemary R.(2003), “Performance Measurement And Reward Systems in JIT and Non-JIT Firms,” Cost Management, November&December: 40.
  • GARRISON, Ray H./ NOREEN, Eric W. (2000), Managerial Accounting, Ninth Edition (Boston: McGraw-Hill).
  • HENDRIKCS, James A. (1994), “Performance Measures For a JIT Manufacturer: The Role of The IE,” Industrial Engineering, January.
  • HOQUE, Zahirul/ JAMES, Wendy (2000), “Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance,” JMAR, Volume Twelve: 1-17.
  • HOQUE, Zahirul/ MIA, Lokman (2001), “Market Competıtıon, Computer-Aided Manufacturing and Use of Multiple Performance Measures: An Empirical Study,” British Accounting Review, 33: 23-45.
  • ITTNERA, Christopher D./ LARCKER, D.F./ RANDALL, T. (2003), “Performance Implications of Strategic Performance Measurement in Financial Services Firms,” Accounting, Organizations And Society, 28: 715-741.
  • ITTNERA, Christopher D./ LARCHER D.F. (1995), “Total Quality Management and The Choice of Information and reward systems,” Journal of Accounting Research, 33: 1-34.
  • KAPLAN, Robert S./ ATKINSON, Anthony A. (1998), Advanced Management Accounting (New Jersey: Prentice Hall, Upper Saddle River, Third Edition).
  • KAPLAN, Robert S./ NORTON, David P. (1992) “The Balanced Scorecard-Measues That Drive Performance,” Harvard Business Review, January-February.
  • KAPLAN, Robert S./ NORTON, David (1996) The Balanced Scorecard-Translating Strategy into Action (Boston: Harvard Business School Press).
  • KAPLAN Robert S./ NORTON, David P. (2001), The Strategy-Focused Organization (Boston: Harvard Business School Press).
  • KHANDWALLA, P. (1972), “The Effects of Different Types of Competition on The Use of Management Control,” Journal of Accounting Research, 10: 275–285.
  • KRUMWIEDE, K.R. (1998), “The implementation Stages of Activity-Based Costing and The Impact of Contextual and Organizational Factors,” Journal of Management Accounting Research, 10.
  • LEE, K./ KOVAL, J. J.(1997), “Determination of The Best Significiance Level in Forward Stepwise Logistic Regression,” Communication in Statistics, 26, 1997:566.
  • MAKSOUD, Ahmed Abdel, et al. (2005), “Non-Financial Performance Measurement in Manufacturing Companies,” The British Accounting Review, 37.
  • MCILHATTAN, Robert D. (1987), “The JIT Philosophy,” Management Accounting, September.
  • MIA, L./ CHENHALL, R.H. (1994), “The Usefulness of Management Accounting Systems, Functional Differentiation and Managerial Effectiveness,” Accounting, Organizations And Society, 19/1:1–13.
  • MOERS, Frank (2005), “Discretion and Bias in Performance Evaluation: The Impact of Diversity and Subjectivity,” Accounting, Organizations and Society, 30:67-80.
  • PERERA S./ HARRISON G./ POOLE, M. (1997), “Customer-Focused Manufacturing Strategy and Use Of Operations –Based Nonfinancial Performance Measures: A Research Note,” Accounting, Organizations and Society, 22/6: 557-572.
  • SAID, A.A./HASSABENABY, H.R/ WIER, B.(2003), “An Empirical Investigation of The Performance Consequences of Non Financial Measures,” Journal of Management Accounting Research, Volume Fifteen: 193-223.
  • SANTARI, Peter (1987), “Manufacturing Performance in the 1990s:Measuring For Excellence,” Journal of Accountancy, November.
  • SIMONS, Robert (2000), Performance Measurement & Control Systems For Implementing Strategy (New Jersey: Prentice Hall).
  • SINCLAIR, David/ ZAIRI, Mohamed, (2000), “A Critical Analysis of The Literature With Respect to Total Quality Management,” IJMR, June.
  • UPTON, David (1998), “Just-in-Time and Performance Measurement Systems,” International Journal of Operations & Production Management, Vol. 18 No. 11: 110.
  • WRUCK, Karen H./ JENSEN, Michael C. (1998), “Professional Forum The Two Key Principles Behind Effective TQM Programs,” European Financial Management, Vol. 4, No. 3.
  • YASIN, Mahmoud M./ BAYES, Paul E./ CZUCHRY, Andrew J. (2005), “The Changing Role Of Accounting in Supporting The Quality and Customer Goals of Organizations: An Open System Perspective,” International Journal of Management, Vol. 22 No. 3 (September): 323.
  • YOUNG, S.M./ SELTO, F.H. (1991), “New Manufacturing Practices and Cost Management: Review of The Literature and Directions for Research,” Journal of Accounting Literature, 10,1991: 265–298.

Bilgisayar Destekli Üretim, Tam Zamanında Üretim, Toplam Kalite Yönetimi Uygulamaları ve Dengeli Ölçüm Kartı Ölçülerinin Kullanımı: Ampirik Bir Çalışma

Year 2008, , 171 - 197, 01.02.2008
https://doi.org/10.1501/SBFder_0000002068

Abstract

Performans ölçüm sistemleri modern üretim ortamlarının yüksek seviyeli rekabetçi özelliğine bağlı olarak değişmektedir. Dengeli Ölçüm Kartı’da söz konusu değişimin sonuçlarından biridir. Bu çalışmada yeni bir performans ölçüm sistemi olan DÖK’nın BDÜ, TZÜ ve TKY gibi üzerinde çokça tartışılan ve ön plana çıkarılan üretim ve yönetim teknikleriyle ilişkisi irdelenmeye çalışılmaktadır. Bu çerçevede Türkiye’de ilk beşyüz büyük işletme içerisinde gösterilen yüz yirmi iki imalat işletmesinden toplanan veriler kullanılarak, BDÜ, TZÜ ve TKY’nin çoklu performans ölçüm sistemi’yle nasıl bir ilişki içerisinde olduğu ampirik olarak incelenmektedir. Sonuçlar, performans değerlendirmeye yönelik çoklu ölçüm sisteminin kullanımı ile bilgisayar destekli üretim sisteminin, tam zamanda üretim ve toplam kalite yönetim uygulamalarına önem veren işletmeler arasında doğrusal bir ilişki olduğunu göstermektedir.

References

  • ABERNETHY, S.M./LILLIS, A.M. (1995), “The Impact of Manufacturing Flexibility on Management Control System Design,” Accounting, Organizations and Society, 20/4: 241-258.
  • ALLOTT, Anita (2000), “Some Academics Say Management Accounting Has Not Changed in The Last 60 Years; Others Say It Has-Hugely Who’s Right, Asks Anita Allott?,” Management Accounting: Magazine For Chartered Management Accountants, Vol.78, Issue.7.
  • ATKINSON, Anthony A./ KAPLAN, Robert S./ YOUNG, S. Mark (2004), Management Accounting (New Jersey: Pearson Prentice Hall, Fourth Edition).
  • BANKER, Rajiv D. et al. (1993), “Reporting Manufacturing Performance Measures To Workers: An Empirical Study,” JMAR, Volume Five, Fall:33-55.
  • BRUGGEMAN, W./ SLAGMULDER, R.(1995), “The Impact of Technological Change on Management Accounting,” Management Accounting Research, 6: 241-252
  • CALLEN, Jeffrey L. et al. (2005), “Productivity Measurement and The Relationship Between Plant Performance and JIT Intensity,” Contemporary Accounting Research, Vol. 22, No. 2: 271-309.
  • CAVALLUZZOA, Ken S./ ITTNER, Christopher D. (2004), “Implementing Performance Measurement Innovations: Evidence From Government,” Accounting, Organizations and Society, 29: 243-267.
  • CHEATHAM, Carole B./ CHEATHAM, Leo R. (1996), “Redesıgnıng Cost Systems: Is Standard Costıng Obsolete?,” Accounting Horizons, Vol. 10, Issue 4.
  • CHENHALL, Robert H (1997), “Reliance on Manufacturing Performance Measures, Total Quality Management and Organizational Performance,” Management Accounting Research, Vol.8:187-206.
  • DANIEL, S.J./ REITSPERGER, W.D. (1991), “Linking quality strategy with management control system: empirical evidence from japanese ındustry,” Accounting, Organizations and Society, 16: 601-618.
  • DAVIS, Stan/ ALBRIGHT, Tom (2004), “An Investigation of The Effect of Balanced Scorecard Implementation on Financial Performance,” Management Accounting Research, 15:135-153.
  • DİLBER, M./ BAYYURT, N./ ZAİM, S./ TARİM, M. (2005), “Critical Factors of Total Quality Management and Its Effect on Performance in Health Care Industry: A Turkish Experience,” Problems and Perspectives in Management, 4:220.
  • DRURY, Colin (1990), “Cost Control and Performance Measurement in An Amt Environment,” Management Accounting, November-1990: 40-41.
  • DUNCAN, R.B. (1972), “Characteristics of Organizational Environments and Perceived Environmental Uncertainty,” Administrative Science Quarterly, September: 313–327.
  • DURDEN, C.H./ HASSEL, L.G./ UPTON, D.R. (1999), “Cost Accounting and Performance Measurement in A Just-in-Time Production Environment,” Asia Pacific Journal of Management, Vol. 16: 111-125.
  • EZZAMEL, Mahmoud (1992), Business Unit&Divisional Performance Measurement, CIMA (London: Academic Press).
  • FOSTER, George/ HORNGREN, Charles T. (1987), “JIT: Cost Accounting and Cost Management Issues,” Management Accounting, June: 19.
  • FULLERTON, Rosemary R.(2003), “Performance Measurement And Reward Systems in JIT and Non-JIT Firms,” Cost Management, November&December: 40.
  • GARRISON, Ray H./ NOREEN, Eric W. (2000), Managerial Accounting, Ninth Edition (Boston: McGraw-Hill).
  • HENDRIKCS, James A. (1994), “Performance Measures For a JIT Manufacturer: The Role of The IE,” Industrial Engineering, January.
  • HOQUE, Zahirul/ JAMES, Wendy (2000), “Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance,” JMAR, Volume Twelve: 1-17.
  • HOQUE, Zahirul/ MIA, Lokman (2001), “Market Competıtıon, Computer-Aided Manufacturing and Use of Multiple Performance Measures: An Empirical Study,” British Accounting Review, 33: 23-45.
  • ITTNERA, Christopher D./ LARCKER, D.F./ RANDALL, T. (2003), “Performance Implications of Strategic Performance Measurement in Financial Services Firms,” Accounting, Organizations And Society, 28: 715-741.
  • ITTNERA, Christopher D./ LARCHER D.F. (1995), “Total Quality Management and The Choice of Information and reward systems,” Journal of Accounting Research, 33: 1-34.
  • KAPLAN, Robert S./ ATKINSON, Anthony A. (1998), Advanced Management Accounting (New Jersey: Prentice Hall, Upper Saddle River, Third Edition).
  • KAPLAN, Robert S./ NORTON, David P. (1992) “The Balanced Scorecard-Measues That Drive Performance,” Harvard Business Review, January-February.
  • KAPLAN, Robert S./ NORTON, David (1996) The Balanced Scorecard-Translating Strategy into Action (Boston: Harvard Business School Press).
  • KAPLAN Robert S./ NORTON, David P. (2001), The Strategy-Focused Organization (Boston: Harvard Business School Press).
  • KHANDWALLA, P. (1972), “The Effects of Different Types of Competition on The Use of Management Control,” Journal of Accounting Research, 10: 275–285.
  • KRUMWIEDE, K.R. (1998), “The implementation Stages of Activity-Based Costing and The Impact of Contextual and Organizational Factors,” Journal of Management Accounting Research, 10.
  • LEE, K./ KOVAL, J. J.(1997), “Determination of The Best Significiance Level in Forward Stepwise Logistic Regression,” Communication in Statistics, 26, 1997:566.
  • MAKSOUD, Ahmed Abdel, et al. (2005), “Non-Financial Performance Measurement in Manufacturing Companies,” The British Accounting Review, 37.
  • MCILHATTAN, Robert D. (1987), “The JIT Philosophy,” Management Accounting, September.
  • MIA, L./ CHENHALL, R.H. (1994), “The Usefulness of Management Accounting Systems, Functional Differentiation and Managerial Effectiveness,” Accounting, Organizations And Society, 19/1:1–13.
  • MOERS, Frank (2005), “Discretion and Bias in Performance Evaluation: The Impact of Diversity and Subjectivity,” Accounting, Organizations and Society, 30:67-80.
  • PERERA S./ HARRISON G./ POOLE, M. (1997), “Customer-Focused Manufacturing Strategy and Use Of Operations –Based Nonfinancial Performance Measures: A Research Note,” Accounting, Organizations and Society, 22/6: 557-572.
  • SAID, A.A./HASSABENABY, H.R/ WIER, B.(2003), “An Empirical Investigation of The Performance Consequences of Non Financial Measures,” Journal of Management Accounting Research, Volume Fifteen: 193-223.
  • SANTARI, Peter (1987), “Manufacturing Performance in the 1990s:Measuring For Excellence,” Journal of Accountancy, November.
  • SIMONS, Robert (2000), Performance Measurement & Control Systems For Implementing Strategy (New Jersey: Prentice Hall).
  • SINCLAIR, David/ ZAIRI, Mohamed, (2000), “A Critical Analysis of The Literature With Respect to Total Quality Management,” IJMR, June.
  • UPTON, David (1998), “Just-in-Time and Performance Measurement Systems,” International Journal of Operations & Production Management, Vol. 18 No. 11: 110.
  • WRUCK, Karen H./ JENSEN, Michael C. (1998), “Professional Forum The Two Key Principles Behind Effective TQM Programs,” European Financial Management, Vol. 4, No. 3.
  • YASIN, Mahmoud M./ BAYES, Paul E./ CZUCHRY, Andrew J. (2005), “The Changing Role Of Accounting in Supporting The Quality and Customer Goals of Organizations: An Open System Perspective,” International Journal of Management, Vol. 22 No. 3 (September): 323.
  • YOUNG, S.M./ SELTO, F.H. (1991), “New Manufacturing Practices and Cost Management: Review of The Literature and Directions for Research,” Journal of Accounting Literature, 10,1991: 265–298.
There are 44 citations in total.

Details

Primary Language English
Journal Section Research Articles
Authors

İbrahim Lazol This is me

Melek Eker This is me

Publication Date February 1, 2008
Submission Date July 31, 2014
Published in Issue Year 2008

Cite

APA Lazol, İ., & Eker, M. (2008). COMPUTER-AIDED MANUFACTURING, JUST IN TIME PRODUCTION, TOTAL QUALITY MANAGEMENT AND USE OF BALANCED SCORECARD MEASURES: AN EMPIRICAL STUDY. Ankara Üniversitesi SBF Dergisi, 63(02), 171-197. https://doi.org/10.1501/SBFder_0000002068
AMA Lazol İ, Eker M. COMPUTER-AIDED MANUFACTURING, JUST IN TIME PRODUCTION, TOTAL QUALITY MANAGEMENT AND USE OF BALANCED SCORECARD MEASURES: AN EMPIRICAL STUDY. SBF Dergisi. February 2008;63(02):171-197. doi:10.1501/SBFder_0000002068
Chicago Lazol, İbrahim, and Melek Eker. “COMPUTER-AIDED MANUFACTURING, JUST IN TIME PRODUCTION, TOTAL QUALITY MANAGEMENT AND USE OF BALANCED SCORECARD MEASURES: AN EMPIRICAL STUDY”. Ankara Üniversitesi SBF Dergisi 63, no. 02 (February 2008): 171-97. https://doi.org/10.1501/SBFder_0000002068.
EndNote Lazol İ, Eker M (February 1, 2008) COMPUTER-AIDED MANUFACTURING, JUST IN TIME PRODUCTION, TOTAL QUALITY MANAGEMENT AND USE OF BALANCED SCORECARD MEASURES: AN EMPIRICAL STUDY. Ankara Üniversitesi SBF Dergisi 63 02 171–197.
IEEE İ. Lazol and M. Eker, “COMPUTER-AIDED MANUFACTURING, JUST IN TIME PRODUCTION, TOTAL QUALITY MANAGEMENT AND USE OF BALANCED SCORECARD MEASURES: AN EMPIRICAL STUDY”, SBF Dergisi, vol. 63, no. 02, pp. 171–197, 2008, doi: 10.1501/SBFder_0000002068.
ISNAD Lazol, İbrahim - Eker, Melek. “COMPUTER-AIDED MANUFACTURING, JUST IN TIME PRODUCTION, TOTAL QUALITY MANAGEMENT AND USE OF BALANCED SCORECARD MEASURES: AN EMPIRICAL STUDY”. Ankara Üniversitesi SBF Dergisi 63/02 (February 2008), 171-197. https://doi.org/10.1501/SBFder_0000002068.
JAMA Lazol İ, Eker M. COMPUTER-AIDED MANUFACTURING, JUST IN TIME PRODUCTION, TOTAL QUALITY MANAGEMENT AND USE OF BALANCED SCORECARD MEASURES: AN EMPIRICAL STUDY. SBF Dergisi. 2008;63:171–197.
MLA Lazol, İbrahim and Melek Eker. “COMPUTER-AIDED MANUFACTURING, JUST IN TIME PRODUCTION, TOTAL QUALITY MANAGEMENT AND USE OF BALANCED SCORECARD MEASURES: AN EMPIRICAL STUDY”. Ankara Üniversitesi SBF Dergisi, vol. 63, no. 02, 2008, pp. 171-97, doi:10.1501/SBFder_0000002068.
Vancouver Lazol İ, Eker M. COMPUTER-AIDED MANUFACTURING, JUST IN TIME PRODUCTION, TOTAL QUALITY MANAGEMENT AND USE OF BALANCED SCORECARD MEASURES: AN EMPIRICAL STUDY. SBF Dergisi. 2008;63(02):171-97.