Changes in manufacturing often result in decision making being decentralised. As a consequence of the decentralisation of decision making, the number of hierarchical levels in the organisation is often reduced. This paper examines when a delayering of the organisation takes place during...

Explores the role of the remuneration system in the implementation process when introducing a complex manufacturing strategy, lean production. Exploratory clinical research in a mechanical manufacturing company was used and three areas of findings emerged. First, there is a eed for congruence in...

Develops a model which operationalizes the different principles in lean production, with a focus on those that concern the work organization in the manufacturing part of a company. The model has been developed using available theory and has also been tried out in a clinical field study. The...

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 to support the adoption of lean...