Ss. Kalagnanam et Rm. Lindsay, The use of organic models of control in JIT firms: generalising Woodward'sfindings to modern manufacturing practices, ACC ORG SOC, 24(1), 1999, pp. 1-30
Prior research indicates that technology plays an important role in the det
ermination of management control systems. A fully developed JIT system repr
esents a radical departure from the traditional approach to organising and
managing mass production. In probing the management control implications of
JIT, this study extends some well-established concepts from organisation t
heory to the modern manufacturing practices literature to develop a framewo
rk which suggests that mass production firms adopting JIT (a new technology
) must abandon a mechanistic management control system and adopt an organic
model of control. Findings from three case studies describing the control
structures used in JIT firms are also presented as part of the theoretical
and hypothesis development. In addition, survey results are reported which
are highly consistent with the framework, indicating that Woodward's findin
gs (Woodward J. (1980) Industrial organization, theory and practice (2nd ed
.). Oxford: Oxford University Press.) generalise (are robust) to a new tech
nology. Finally, a preliminary examination into whether improvements in cer
tain key areas are higher for those JIT firms utilising an organic model of
management was performed and found to be consistent with expectations. (C)
1998 Elsevier Science Ltd. All rights reserved.