Management Accounting Information Properties and Operations Management

Foundations and Trends in Technology, Information and Operations Management (2018), 12(1), 1-114. Doi.org/10.1561/0200000051

105 Pages Posted: 15 Oct 2018

See all articles by Bart Dierynck

Bart Dierynck

Tilburg University

Eva Labro

University of North Carolina Kenan-Flagler Business School

Date Written: January 23, 2018

Abstract

This 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 multi-purpose). 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.

Keywords: management accounting, operations management, capacity, inventory management, scheduling, product design, interface between management accounting and operations management

JEL Classification: M41

Suggested Citation

Dierynck, Bart and Labro, Eva, Management Accounting Information Properties and Operations Management (January 23, 2018). Foundations and Trends in Technology, Information and Operations Management (2018), 12(1), 1-114. Doi.org/10.1561/0200000051 . Available at SSRN: https://ssrn.com/abstract=3253368

Bart Dierynck

Tilburg University ( email )

P.O. Box 90153
Tilburg, DC 5000 LE
Netherlands

Eva Labro (Contact Author)

University of North Carolina Kenan-Flagler Business School ( email )

McColl Building
Chapel Hill, NC 27599-3490
United States
(919) 962-5747 (Phone)

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