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Implementation of Japanese manufacturing strategies through management control systems

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Abstract

This research examines relationships between manufacturing strategies and the management control systems used to implement them. In particular, we focus on Japanese Lean Manufacturing strategies for quality, just-in-time (JIT) production and flexibility as well as the nature and uses of control systems providing specific goal-setting, feedback and reward systems to achieve greater efficiencies. This study compares data gathered from over a dozen well-known automotive, heavy equipment and electronics enterprises in Japan in 1988 and 2003. Our findings indicate that the linkages between manufacturing strategies for quality, JIT production and flexibility, and related management control systems, are weak, and did not change significantly over 15 years. However, linkages between elements of the control system (goal-setting, feedback and reward systems) to support lean manufacturing strategies remain relatively strong. This indicates that Japanese managers receive appropriate management control information, but do not necessarily connect this to strategic priorities.

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Authors and Affiliations

  1. Shidler College of Business, University of Hawaii at Manoa, 2404 Maile Way, Honolulu, 96822, Hawaii, USA

    Shirley J Daniel

  2. School of Accounting, David Eccles School of Business, University of Utah, 202 Bu C, Kendall D. Garff Bldg, 1645 E Campus Center Dr, Rm 101, Salt Lake City, 84112, Utah, USA

    Dongyoung Lee

  3. Shidler College of Business, University of Hawaii at Manoa, 2404 Maile Way, Honolulu, 96822, Hawaii, USA

    Wolf D Reitsperger

  4. Consultant, 91-1120 Laaulu Street, #15, Ewa Beach, 96706, Hawaii, USA

    Kayo Morse

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  1. Shirley J Daniel
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  2. Dongyoung Lee
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  3. Wolf D Reitsperger
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  4. Kayo Morse
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Daniel, S., Lee, D., Reitsperger, W. et al. Implementation of Japanese manufacturing strategies through management control systems. Asian Bus Manage 10, 37–65 (2011). https://doi.org/10.1057/abm.2010.30

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  • DOI: https://doi.org/10.1057/abm.2010.30

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