Introducing a new business culture requires employees to learn a new “way to do things.” Oftentimes, the prospect of learning and changing is met with resistance. Agents resist change activities when their tolerance for risk is exceeded. This paper demonstrates a MCS designed to 本文来自优.文,论-文·网原文请找腾讯3249.114 learning theory in order to achieve efficient productivity expansion and increased profitability. An innovative action research approach is employed to implement the combination of these theoretical solutions in a manufacturing environment.
Finally, a caveat needs to be offered. CI introduces a dramatic change in the day-to-day operating culture of a business. Contingency theory suggests that there is no generalizable superior design solution for all management accounting and control situations. However, techniques such as WCM tend to introduce a universal approach where the opportunities for strategic adaptation are bounded by the length of the accounting assessments. Ijiri and Itami argue that longer adaptation reporting periods lead to less efficient productivity expansion. Operationalization of this theoretical insight to the implementation of CI offers potential evidence of this inefficiency in the resistance to CI implementation and the incremental approach to change adopted by some organizations.
Quattrone and Hopper (2001), however, also noted the results of different implementation approaches in practice. Contrasting the implementation of SAP in two multinational organizations, a prescriptive approach involving a redesign of processes to coincide with “world class” practices, was contrasted with an incremental approach, installing SAP to fit existing practices and to continue incrementally. They concluded that “control is then no longer about prescribing ‘right’ courses of action but describing ‘possible’ courses of action.” Following on Munro’s “centers of discretion,” they argue that research is needed to study “how accounting destabilizes organizations” within the context of creating knowledge. To complement and extend Quattrone and Hopper, we conclude that when complete knowledge of cause and effect is available, proscriptive solutions may be suitable. However, when uncertainty exists, room for creative, adaptive accounting solutions must be provided.会计从业人员继续教育培训心得体会
This conclusion leads to additional insight. Might, in fact, some of the cultural resistance to the implementation of CI cultures be optimal? Might, in fact, the global implementation of CI tools create inefficiencies that would not occur with an incremental solution? Unfortunately, the converse could be argued as well. Upton and Kim (1998) found a propensity for successful improvement strategies to continue even when providing declining returns. Thus, an inefficient productivity expansion path may evolve when the in-process reports alone are used to provide CI guidance.
The approach advocated in this paper has thus far proved to be promising in just one situation. Further analysis and research is both justified and necessary to examine the generalizability of this CI-MCS. However, success from a single application need not be completely generalizable to advance knowledge or benefit from such research (Kaplan 1998) because solutions evolve with practice. The acceptance and value of such research will be demonstrated in its continued use.
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