Many manufacturing organizations in the United States face challenges with reducing cost, improving efficiency, and increasing profit margins. Over the past several years, manufacturing companies have implemented the lean manufacturing philosophy in order to improve customer relationships, eliminate waste, while improving the companies' operations financial performance. The management accounting practices used by most organizations implementing the lean manufacturing operations philosophy continue to be the traditional management accounting costing practice, which are considered by many to be inconsistent with the lean manufacturing philosophy. In order to understand the operational and financial performance of lean manufacturing companies, this research study examined the extent of use of lean manufacturing in terms of leadership, manufacturing, accounting or finance, supplier and customer relations to the operational, accounting, and financial performance. The overarching research question addressed in the study is: What is the relationship between an operation's financial performance and lean manufacturing practices and management accounting practices used in U.S. lean manufacturing companies? Primary data from 2016 were collected using Andersch's 2014 Lean Transformation Survey instrument distributed to management accounting professionals within the NAICS codes 3328 and 3329. No significant correlation was found to exist between lean manufacturing practices, management accounting practices used in U.S. lean manufacturing companies and the operations financial results. The presented research suggest that U.S. manufacturing companies may utilize the positivist theory to better align the business strategy of implementing the lean manufacturing philosophy to the management accounting practices used with the goal of obtaining improved operations financial performance.
|Commitee:||Mason, Edward, Gregory, Elaine|
|Department:||School of Business and Technology|
|School Location:||United States -- Minnesota|
|Source:||DAI-A 81/4(E), Dissertation Abstracts International|
|Keywords:||Financial performance, Lean manufacturing, Management accounting, Management accounting practices|
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