Recently many manufacturers have emphasized the enhancement of customer service through increased manufacturing flexibility. Sophisticated models exist for the justification of modern automation technologies which could have an impact on manufacturing flexibility, but practitioners are more...

The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards, (SFAS) No. 130, Reporting Comprehensive Income. That Statement requires companies to report a comprehensive income measure, which includes net income and net-of-tax adjustments for...

This paper is based upon a framework which links the effective integration of manufacturing strategy into overall corporate strategy (Wheelwright and Hayes 1985) and corporate attainment of environmental excellence (Winsemius and Guntram 1992). By exploring the practical implications of this...

Liabilities associated with environmental matters have become a major concern worldwide. Clearly, environmental impact must be a major element of a corporationÕs decision process and should be timely reported in its financial statements. The SEC intensely reviews the adequacy of the...

This paper proposes a framework that describes the boundary spanning supply chain management (SCM) initiatives taken by leading companies. Supported by existing literature and interviews with managers from large companies reflecting a cross section of businesses, the framework suggests four...

With the bankruptcy of Enron and the accompanying loss of pension benefits of its employees, pensions have recently received significant press. Accounting for pension plan obligations, for defined benefit plans in particular, requires companies to make assumptions regarding discount rates,...