کنترل مدیریت و محیط تولید:یک بررسی

A modern production environment reasonably requires a management control system that is tailored to fit the specific circumstances of this kind of organization. A modern environment relates to many elements: flexible machines, low inventories, production to order, etc. This paper reviews and discusses the literature that addresses the relationship between elements of the production environment and aspects of management control systems. This review of the relevant conceptual and empirical research in the field reveals limited and inconclusive evidence on the extent to which organizations have aligned management control systems with the production environment. The review indicates that new forms of production and inventory control (e.g., just in time) are not always easily captured by the conventional classifications of technology that are commonly used in the empirical literature. The paper also addresses problems and issues related to the existing literature, and makes suggestions for avenues of future research.

Current business practice is characterized by intense international competition, rapid product innovation, increased use of automation, and significant organizational changes in response to new manufacturing and information technologies. Correspondingly, also the operating function is undergoing many significant changes. The mass production model is being replaced by a flexible multi-product firm that emphasizes quality and speedy response to market conditions, while using technologically advanced equipment and new forms of organization (Milgrom and Roberts, 1995). In this new industrial environment, several authors regard the traditional cost accounting models as no longer relevant, since these are based on an assumption of long production runs of a standard product with unchanging characteristics and specifications (Kaplan, 1983). However, different opinions seem to exist on the importance of cost accounting in today’s business environment (Jazayeri and Hopper, 1999). Defenders of cost accounting emphasize its relevance for product profitability decisions, whereas critics expect that the (internal) cost reporting role will diminish as managers spend more time on physical customer-centered measures of continuous improvement. The literature not only comments on the way in which the traditional cost accounting function is performed in the current business setting, but also signals a need for an extension of the function of accounting. Traditional management accounting practices have thus been labeled inadequate, failing to meet the needs of ‘modern operations’ and hindering quality improvements, manufacturing flexibility, and innovation (e.g., Howell and Soucy, 1987; Daniel and Reitsperger, 1991). Others already observe a change in scope, taking account of a wide variety of changes that are occurring in high technology firms. They state that notions about the role of management accounting information, traditionally only relating to labor, materials, and overhead, now have expanded to include information about technologies, quality, innovativeness, and flexibility (Young and Selto, 1991). It is generally accepted that the changes in the business environment, and more specifically in the operating function, should be accompanied by changes in performance evaluation and incentive systems to derive higher performance (e.g., Parthasarthy and Sethi, 1993; Milgrom and Roberts, 1995; Abernethy and Lillis, 1995). Little evidence is available, however, on the way these changes take place and on the relationship between performance management and the current business setting. As Ittner and Larcker (2001) indicate, despite the initial enthusiasm on the topic in the late 1980s, the body of research on the interface between accounting and operations management is still underdeveloped and leaves many interesting research topics unexplored. In examining the literature on the relationship between management control system design and the characteristics of the operating function, this paper attempts to shed light on the results obtained in previous literature, to discuss problems and inconsistencies, and to identify potential research topics. This paper contains four sections. Section 2 reviews the literature on the relationship between the production environment and the management control system. Section 3 evaluates the literature, provides a synthesis and some suggestions for future research, and Section 4 discusses the conclusions.

Many accounting researchers suggest that a modern production environment places different demands on management control systems. A review of the literature teaches us that an operationalization of the relevant variables in the modern production environment is a complex matter. Furthermore, empirical research in this area is scarce (especially at the production level), shows several limitations, and is by and large inconclusive. In addition, the empirical studies reviewed address only the individual aspects of a modern production environment, ignoring the many interdependencies that exist between the production-related variables. The distinction between the traditional and the modern production environment is not specifically addressed in these studies, although it is an important subject for research. Hence, a suggested potential area for research concerns the production level, because the relation between the production environment and management control system design is generally expected to have performance implications. Survey-based and archival research is very much needed, as many of the ideas that are expressed in the conceptual literature have not yet been tested statistically. Furthermore, the use of a more articulate theoretical basis for research is recommended, because it makes the interpretation of the results more valuable; economic theory has much to offer in this respect. To conclude, more empirical research on the relation between production environment and management control system design is key to a good understanding of this relation. For now, the body of research in this area is hardly large enough to make clear inferences with regard to management control system design choices.