The Relationship between Lean Management Accounting Techniques and Decision Making in the Lean Context: A Proposed Comprehensive Model
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | Mohamed, Abeer (Author) |
| المجلد/العدد: | مج22, ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2018
|
| الشهر: | يوليو |
| الصفحات: | 86 - 118 |
| DOI: |
10.21608/ATASU.2018.39591 |
| ISSN: |
2356-8402 |
| رقم MD: | 911988 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Value Stream Costing | Value Stream Decision Making Tool | Feature & Characteristics Technique | Useful Information | Decision Making | Egyptian Pharmaceutical Industry
|
| رابط المحتوى: |
عدد مرات التحميل
120
| المستخلص: |
Purpose- the purpose of this study is to propose a comprehensive model to provide managers with useful information for decision making purpose using the most appropriate Management accounting techniques in the lean context. Design/ methodology/ approach- Based on the literature, this study identifies and adapts the most appropriate management accounting techniques to provide managers with useful information for decision making purpose in the lean context and propose a comprehensive model. It also tests the perceptions of managers and management accountants of the Egyptian Pharmaceutical industry concerning the relative merits of such a model. Findings- The most significant finding in the current study that has not been investigated in previous studies is that the proposed comprehensive model which contains the proposed value stream decision making tool and feature and characteristics (F&C) technique was a better predictor of decision making of the Egyptian Pharmaceutical industry than the alternative model which contains value stream decision making tool only. Originality/value- This paper contributes to lean and management accounting literature by proposing a comprehensive model for providing managers with a useful information for decision making using the integration between the most appropriate management Accounting techniques and demonstrating how this integration provides decision makers with useful information. It contributes to strengthening the effectiveness of decision making in the Egyptian Pharmaceutical industry. |
|---|---|
| ISSN: |
2356-8402 |
عناصر مشابهة
-
Towards A Consistent System of Sustainable Management Accounting for Enhancing Decisions Making: An Experimental Study
بواسطة: Serag, Mohamed Abdelmounem منشور: (2018) -
The Impact of Environmental Management Accounting on the Decision Making: A Case Study for (RASCO)
بواسطة: Abdalmajeed, Eltaib Elzarrouk منشور: (2021) -
SURVEILLANCE OF THE DECISION MAKING SYSTEM DESIGNING A MANAGERIAL ACCOUNTING SYSTEM
بواسطة: Salem, Fawzi A. منشور: (1976) -
Accounting for environmental effects and investment decision making
بواسطة: Abu Raya, Rania Kamal Abd Algawad منشور: (2005) -
A lean framework for maintenance decisions
بواسطة: Mostafa, Sherif Ahmed Abd Almineam منشور: (2011)
