Japanese management accounting system as a competitive tool : a case study of a national automobile supplier in Malaysia / Normah Haji Omar, Ibrahim Kamal Abdul Rahman and Saiful Anuar Sabaruddln

Japanese management accounting system as a competitive tool : a case study of a national automobile supplier in Malaysia / Normah Haji Omar, Ibrahim Kamal Abdul Rahman and Saiful Anuar Sabaruddln

In its effort to become a "world class" supplier, comparable to its Japanese counterparts, the company chosen for the current case study had successfully emulated the Japanese management accounting technique known as the "lean production system". This system encompasses a combina...

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Main Authors: Omar, Normah, Abdul Rahman, Ibrahim Kamal, Sabaruddln, Saiful Anuar
Format: Article
Language:English
Published: Faculty of Accountancy & Accounting Research Institute (ARI) 2002
Subjects:
Malaysia
Online Access:http://ir.uitm.edu.my/id/eprint/13691/
http://ir.uitm.edu.my/id/eprint/13691/1/AJ_NORMAH%20OMAR%20MAR%2002.pdf
id uitm-13691
recordtype eprints
spelling uitm-136912016-07-21T08:20:51Z http://ir.uitm.edu.my/id/eprint/13691/ Japanese management accounting system as a competitive tool : a case study of a national automobile supplier in Malaysia / Normah Haji Omar, Ibrahim Kamal Abdul Rahman and Saiful Anuar Sabaruddln Omar, Normah Abdul Rahman, Ibrahim Kamal Sabaruddln, Saiful Anuar Malaysia Malaysia In its effort to become a "world class" supplier, comparable to its Japanese counterparts, the company chosen for the current case study had successfully emulated the Japanese management accounting technique known as the "lean production system". This system encompasses a combination of techniques such as Just-in-Time (JIT), Total Quality Management (TQM), Continuous Improvement, Zero defect, Statistical Control Analysis, Kaizen and Supply Chain Analysis. Lean production system reinforbes the emphasis of competitiveness in the culture of this company. The study found that the lean production system had provided a solution for the company to pursue a manufacturing-based competitive advantage by creating order winners and differentiating the company from the competitors. The technique was also found to support the company's competitive strategy. Faculty of Accountancy & Accounting Research Institute (ARI) 2002 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/13691/1/AJ_NORMAH%20OMAR%20MAR%2002.pdf Omar, Normah and Abdul Rahman, Ibrahim Kamal and Sabaruddln, Saiful Anuar (2002) Japanese management accounting system as a competitive tool : a case study of a national automobile supplier in Malaysia / Normah Haji Omar, Ibrahim Kamal Abdul Rahman and Saiful Anuar Sabaruddln. Malaysian Accounting Review, 1 (1). pp. 1-22. ISSN 1675-4077
repository_type Digital Repository
institution_category Local University
institution Universiti Teknologi MARA
building UiTM Institutional Repository
collection Online Access
language English
topic Malaysia
Malaysia
spellingShingle Malaysia
Malaysia
Omar, Normah
Abdul Rahman, Ibrahim Kamal
Sabaruddln, Saiful Anuar
Japanese management accounting system as a competitive tool : a case study of a national automobile supplier in Malaysia / Normah Haji Omar, Ibrahim Kamal Abdul Rahman and Saiful Anuar Sabaruddln
description In its effort to become a "world class" supplier, comparable to its Japanese counterparts, the company chosen for the current case study had successfully emulated the Japanese management accounting technique known as the "lean production system". This system encompasses a combination of techniques such as Just-in-Time (JIT), Total Quality Management (TQM), Continuous Improvement, Zero defect, Statistical Control Analysis, Kaizen and Supply Chain Analysis. Lean production system reinforbes the emphasis of competitiveness in the culture of this company. The study found that the lean production system had provided a solution for the company to pursue a manufacturing-based competitive advantage by creating order winners and differentiating the company from the competitors. The technique was also found to support the company's competitive strategy.
format Article
author Omar, Normah
Abdul Rahman, Ibrahim Kamal
Sabaruddln, Saiful Anuar
author_facet Omar, Normah
Abdul Rahman, Ibrahim Kamal
Sabaruddln, Saiful Anuar
author_sort Omar, Normah
title Japanese management accounting system as a competitive tool : a case study of a national automobile supplier in Malaysia / Normah Haji Omar, Ibrahim Kamal Abdul Rahman and Saiful Anuar Sabaruddln
title_short Japanese management accounting system as a competitive tool : a case study of a national automobile supplier in Malaysia / Normah Haji Omar, Ibrahim Kamal Abdul Rahman and Saiful Anuar Sabaruddln
title_full Japanese management accounting system as a competitive tool : a case study of a national automobile supplier in Malaysia / Normah Haji Omar, Ibrahim Kamal Abdul Rahman and Saiful Anuar Sabaruddln
title_fullStr Japanese management accounting system as a competitive tool : a case study of a national automobile supplier in Malaysia / Normah Haji Omar, Ibrahim Kamal Abdul Rahman and Saiful Anuar Sabaruddln
title_full_unstemmed Japanese management accounting system as a competitive tool : a case study of a national automobile supplier in Malaysia / Normah Haji Omar, Ibrahim Kamal Abdul Rahman and Saiful Anuar Sabaruddln
title_sort japanese management accounting system as a competitive tool : a case study of a national automobile supplier in malaysia / normah haji omar, ibrahim kamal abdul rahman and saiful anuar sabaruddln
publisher Faculty of Accountancy & Accounting Research Institute (ARI)
publishDate 2002
url http://ir.uitm.edu.my/id/eprint/13691/
http://ir.uitm.edu.my/id/eprint/13691/1/AJ_NORMAH%20OMAR%20MAR%2002.pdf
first_indexed 2023-09-18T22:50:11Z
last_indexed 2023-09-18T22:50:11Z
_version_ 1777417492079050752

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