The purpose of this paper is to analyze the applicability of lean accounting and throughput accounting in a company with considerable investments in advanced manufacturing technology (AMT).
Using data collected from a sample of 97 manufacturing plants, we examine how organizational culture is related to outcomes associated with advanced manufacturing technology (AMT) implementation. Multiple item scales are developed and adapted from a wide range of sources in the literature to measure managers' perceptions of organizational culture, AMT benefits, and implementation outcomes such …