The performance should be effectively measured and carefully managed in any type of organization. Aim of the study is to determine the performance measurement and management practices of the biggest Turkish manufacturing companies. The study includes the results of a survey on the implementation...

In the last 30 years, many U.S. firms have adopted lean manufacturing strategies. Despite evidence of variation in firms' success with lean strategies, few studies have examined firms' management accounting systems (MAS) as a potential source of the variation. This study uses structural equation...

Previous research suggests that interaction effects on financial performance may arise between activity-based costing and information systems integration but the characteristics of such effects are poorly understood. The purpose of this study is to assess the main, two-way, and three-way...

This study explores the effects of Corporate Social Responsibilty (CSR) activities on reveue and profits of the top 100 manufacturing companies of Canada. Each company`s most recent annual report (2010 or 2009) has been studied and CSR activities have been noted. The data then analyzed to...

Working capital management (WCM) plays a significant role in company's operations. The aim of this research is to explain how working capital management affects profitability of Serbian companies measured by ROA indicator. In order to answer the question, a quantitative analysis of working...

World-class manufacturing (WCM) emphasizes excellence through lean production practices of continuous improvement and is incorporated within the broad definitions of just-in-time (JIT) and total quality management (TQM). Increased profitability from implementation of these practices is generally...

We study the impact of activity-based costing (ABC) on adoption of world-class manufacturing (WCM) practices and plant performance. In contrast to earlier research that estimates the direct impact of ABC on plant performance, we develop an alternative research model to study the role of...