期刊
PRODUCTION PLANNING & CONTROL
卷 29, 期 5, 页码 367-385出版社
TAYLOR & FRANCIS LTD
DOI: 10.1080/09537287.2018.1432909
关键词
Lean manufacturing organisations; lean production; literature review; management control; performance management
This paper provides the first systematic look into the existing research on performance management (PM) practices employed in lean manufacturing organisations (LMOs). It adopts a systematic review method to examine the evidence generated in the period 2004 - 2015 and uses a comprehensive PM framework to synthesise the findings. The results suggest that PM practices that have the most prominent role in LMOs are those that, firstly, are located closest to front-line actions and, secondly, explicitly address operational realities. This calls into question the primacy of accounting-driven controls in LMOs, suggesting that operational controls may be more effective than top-down accounting-based PM practices. The results also confirm the bias towards operational-level issues but suggest that LMOs may integrate the operational and the strategic levels by using PM practices that drive organisational learning through employee involvement and engagement.
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