Management accounting information properties and operations management

Bart Dierynck, Eva Labro

Research output: Contribution to journalArticleScientificpeer-review

2 Citations (Scopus)

Abstract

his monograph introduces Management Accounting to Operations Management researchers and illustrates how unleashing this accounting information perspective into the world of Operations Management can improve our understanding of topics of interest to Operations Management researchers and practitioners. We start by offering a crash course in accounting terminology and then introduce the three important properties of accounting information (i.e. imperfect nature, endogenously determined, and multipurpose). Next, we address four different areas in Operations Management: capacity acquisition and allocation, inventory management, production scheduling, and product design. For each of these areas, we describe the approaches used in Operations Management and Management Accounting and spend considerable attention on how using an accounting approach can spur progress in Operations Management.
Original languageEnglish
Pages (from-to)1-114
JournalFoundations and Trends in Technology, Information and Operations Management
Volume12
Issue number1
DOIs
Publication statusPublished - 2018

Keywords

  • Management Control
  • operations management
  • Capacity
  • Inventory management
  • Scheduling
  • Product design

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