The Use of Management Control Systems and Operations Management Techniques
It is well known that both management control systems (MCSs) and operations management (OM) are related to firm performance; however, an integrated st udy that involves MCS and OM within the context of firm performance is still lacking. This research aimed to examine th...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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FUCAPE Business School
2016-01-01
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| Series: | BBR: Brazilian Business Review |
| Subjects: | |
| Online Access: | http://www.redalyc.org/articulo.oa?id=123044248003 |
| _version_ | 1797250493304537088 |
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| author | Edelcio Koitiro Nisiyama José Carlos Tiomatsu Oyadomari Chen Yen-Tsang Andson Braga de Aguiar |
| author_facet | Edelcio Koitiro Nisiyama José Carlos Tiomatsu Oyadomari Chen Yen-Tsang Andson Braga de Aguiar |
| author_sort | Edelcio Koitiro Nisiyama |
| collection | DOAJ |
| description | It is well known that both management control systems (MCSs) and operations management (OM) are related to firm performance; however, an integrated st udy that involves MCS and OM within the context of firm performance is still lacking. This research aimed to examine the relationships among the use of MCSs and OM techniques and firm performance in the Brazilian auto parts industry. Simons’ levers of cont rol framework was used to characterise the uses of MCSs, and OM techniques, such as total quality management (TQM) and continuous improvement programmes, were adopted. The results obtained through the structural equation modelling indicated that the diagno stic use of MCSs is positively associated with the goals of cost reduction. In addition, the interactive use of MCSs is positively associated with the objectives of introducing new products, which is consistent with previous research. Additionally, OM tech niques are positively related to cost reduction but have no direct relationship with the introduction of new products. |
| first_indexed | 2024-03-07T20:26:16Z |
| format | Article |
| id | doaj.art-5afdabcc0a1f43b290ef82ad0ecd6d89 |
| institution | Directory Open Access Journal |
| issn | 1807-734X |
| language | English |
| last_indexed | 2024-04-24T20:47:15Z |
| publishDate | 2016-01-01 |
| publisher | FUCAPE Business School |
| record_format | Article |
| series | BBR: Brazilian Business Review |
| spelling | doaj.art-5afdabcc0a1f43b290ef82ad0ecd6d892024-03-21T19:30:18ZengFUCAPE Business SchoolBBR: Brazilian Business Review1807-734X2016-01-011325682The Use of Management Control Systems and Operations Management TechniquesEdelcio Koitiro NisiyamaJosé Carlos Tiomatsu OyadomariChen Yen-TsangAndson Braga de AguiarIt is well known that both management control systems (MCSs) and operations management (OM) are related to firm performance; however, an integrated st udy that involves MCS and OM within the context of firm performance is still lacking. This research aimed to examine the relationships among the use of MCSs and OM techniques and firm performance in the Brazilian auto parts industry. Simons’ levers of cont rol framework was used to characterise the uses of MCSs, and OM techniques, such as total quality management (TQM) and continuous improvement programmes, were adopted. The results obtained through the structural equation modelling indicated that the diagno stic use of MCSs is positively associated with the goals of cost reduction. In addition, the interactive use of MCSs is positively associated with the objectives of introducing new products, which is consistent with previous research. Additionally, OM tech niques are positively related to cost reduction but have no direct relationship with the introduction of new products.http://www.redalyc.org/articulo.oa?id=123044248003management control systemoperations management techniquesperformancediagnostic useinteractive use |
| spellingShingle | Edelcio Koitiro Nisiyama José Carlos Tiomatsu Oyadomari Chen Yen-Tsang Andson Braga de Aguiar The Use of Management Control Systems and Operations Management Techniques BBR: Brazilian Business Review management control system operations management techniques performance diagnostic use interactive use |
| title | The Use of Management Control Systems and Operations Management Techniques |
| title_full | The Use of Management Control Systems and Operations Management Techniques |
| title_fullStr | The Use of Management Control Systems and Operations Management Techniques |
| title_full_unstemmed | The Use of Management Control Systems and Operations Management Techniques |
| title_short | The Use of Management Control Systems and Operations Management Techniques |
| title_sort | use of management control systems and operations management techniques |
| topic | management control system operations management techniques performance diagnostic use interactive use |
| url | http://www.redalyc.org/articulo.oa?id=123044248003 |
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