000 02869cam a2200325 a 4500
003 EG-GiCUC
005 20250223031802.0
008 170905s2016 ua f m 000 0 eng d
040 _aEG-GiCUC
_beng
_cEG-GiCUC
041 0 _aeng
049 _aDeposite
097 _aPh.D
099 _aCai01.05.02.Ph.D.2016.Na.A
100 0 _aNancy Mohamed Mahmoud Ahmed
245 1 0 _aAligning management accounting controls with lean manufacturing strategy :
_bAn empirical study /
_cNancy Mohamed Mahmoud Ahmed ; Supervised Mohamed Sabry Hafez Elattar
246 1 5 _aالتكامل بين الرقابة فى المحاسبة الادارية و استراتيجية التصنيع المرن :
_bدراسة ميدانية
260 _aCairo :
_bNancy Mohamed Mahmoud Ahmed ,
_c2016
300 _a273 Leaves ;
_c30cm
502 _aThesis (Ph.D.) - Cairo University - Faculty of Commerce - Department of Accounting
520 _aNowadays, manufacturing companies are operating in highly competitive, rapidly changing environment; this leads them to adopt continuous improvements in all their processes. Manufacturing firms are working on improving cost, flexibility, quality, and time through the use of lean manufacturing strategy. The main objectives of the lean manufacturing are wastes elimination, cost reduction, and employees{u2018} empowerment. To achieve these objectives, lean manufacturing strategy should be implemented in integration with all business functions. Therefore, management accounting controls (MACs) need to be adjusted to meet the goals and objectives of lean manufacturing strategy. However, accounting research has been slow to recognize the importance of aligning management control practices with a lean manufacturing strategy. This study aims at examining how MACs should be aligned with lean manufacturing strategy in order to improve both financial and operational performance of Egyptian manufacturing organizations. The study is concerned with five MACs discussed in previous studies: BSC, visual performance Measurement Information (VPMI), employee empowerment, standard operating rules and procedures (SOPs), and peer pressure. The study is concerned with investigating how lean manufacturing strategy could affect the selected five MACs directly, how lean manufacturing strategy could affect both financial and operational vi performance directly, and finally how lean manufacturing strategy could affect both financial and operational performance indirectly through the five MACs
530 _aIssued also as CD
653 4 _aBalanced scorecard
653 4 _aLean manufacturing strategy
653 4 _aManagement accounting controls MACs
700 0 _aMohamed Sabry Hafez Elattar ,
_eSupervisor
856 _uhttp://172.23.153.220/th.pdf
905 _aNazla
_eRevisor
905 _aSamia
_eCataloger
942 _2ddc
_cTH
999 _c62181
_d62181