Labedz, Chester with John Gray and James Thompson, "Dynamics of Lean Accounting Innovation on Future Performance: May “Accelerated” Accounting Lead Astray?", 2010 July 25-2010 July 29

ua435

This research explores the effects of implementing a lean production system in a government facility that is formally governed by accounting practices which delay recognition of production savings but which informally promotes its lean efforts through attention-getting, off-the-books, “innovative” accounting. We state three propositions relating to customers effects of the lean improvements and the financial approaches. We then state four hypotheses relating to unintended effects of these measures as a facility’s workload varies, and test the hypotheses employing a system dynamics simulation. We identify minor effects upon customer behavior and labor rates oscillation, thereby filling gaps in the literature relating to government productivity improvements, and expanding knowledge relating to lean labor savings, work demand, and employment effects.

This is the whole item.

Date created
  • 2010 July 25-2010 July 29
Type
Processing Activity License

ITEM CONTEXT

Part of

17bfad39e1d09bfe17f82d7ae001449f

Scope and Contents
Part of

23d738ba88f8333bc39725f9cb5bd0b8

Scope and Contents
Part of

516b485dacfb3c26da448243f0948912

Scope and Contents
Collection

System Dynamic Society Records

Scope and Contents
Collecting area

Items