... of previously stored information patterns and their utilization is helpful to reduce information overload (Simon, 1990 ; Clark et al., 2006). © Emerald Group Publishing Limited 2016 Management accounting Knowledge management Continuous improvement Decision processes...

..., and differently focused information than traditional cost and efficiency reports. TOC is predicated on the concept of variable costing for process decisions and maximizing the contribution margin on constrained resources. These concepts are consistent with the teachings of management accounting...

...Robert Johnston; Stan Brignall; Lin Fitzgerald This paper suggests that there is a natural tension between operations managers and management accountants. This tension is particularly evident when decisions are being made about process change. Semi‐structured interviews with 40 operations managers...

...Pär Åhlström; Christer Karlsson Explores the role of the management accounting system in the process of adopting a complex manufacturing strategy, lean production. Finds, in a longitudinal field study, using the clinical methodology, that in order to change the management accounting system...

...Karel Williams; John Williams; Colin Haslam The case for stock reduction in manufacturing has been argued by engineers who emphasise the productive benefits. Western management accounting does not provide an adequate indication of the costs of holding stock. This article constructs a framework...

...Lin Fitzgerald The problem of using management accounting techniques to measure managers' performance in the service sector is examined. The essence of the problem, it is argued, is that organisations are being judged externally on one set of criteria while the internal control system measures...