JIT실행과 비전통적 성과측정 및 보상시스템 속성의 관련성에 관한 연구

Many accounting researchers charge that the poor performance of many new manufacturing technologies is due in part to continued reliance on traditional management accounting systems that do not provide appropriate problem-solving data, performance measures, and reward system. Using survey data obtained from production manager at 117 Korea firms, this study empirically examines the relationship between the level of just-in-time(JIT) practices implemented by Korea manufacturing firms and the performance measurement and reward system attributes that are incorporated in their management accounting system(MAS). The statistical tests provide empirical evidence that the degree of JIT(quality) is associated with the frequency of quality performance feedback provided to management, quality-based reward system, and the use of "bottom-up" data-gathering techniques, performance measures of waste, and vendor performance, and JIT(manufacturing) is associated with the use of "bottom-up" data-gathering techniques and benchmarking, The interactions between the degree of JIT(quality) implementation and the frequency of quality performance feedback provided to management, quality-based reward system, and the use of "bottom-up" data-gathering are significant.