Detail An Empirical Examination of Managers' Motivation to Implement Just-in-Time Procedures   Oleh:  Griffin, Lynn ; Harrell, Adrian Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Management Accounting Research vol. 3 (1991), page 98-112. Topik: just in time; managers' motivation; just - in - time procedures Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Implementing the Just - in - Time concept results in major physical, psychological and organizational changes in a firm's work environment. The organizational slack which cushions production from problems caused by defective raw materials, irregular supply and demand schedules and production errors is eliminated. Changes in the manufacturing process may require substantial changes in the firm's overhead allocation and application procedures, inventory control procedures and the treatment of direct labor. As a result, many members of a firm may be reluctant to actively support Just - in - Time implementation. A greater understanding of motivational issues associated with implementing such new procedures has both theoretical and practical utility. For example, the identification of appropriate theoretical models will facilitate future research in this area by accounting academics. A practical benefit is that management accountants may be able to better advise senior executives regarding appropriate incentives for motivating the firm's members to support implementation. It is proposed that expectancy theory provides appropriate conceptual models for understanding these issues. The results of our study provide empirical support for both the valence and force models. Theoretical and practical implications of the findings for the implementation of new procedures and systems are discussed, along with recommendations for further research. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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