A survey of small businesses in Kentucky was conducted in the area of total quality management. The objective of the research was to determine the level of effort of small manufacturing firms in quality management and the degree to which their managers are currently guided by the TQM model as...

This study first empirically investigated key EDI obstacles experienced by US small manufacturing firms and, then, examined the relationships between the identified obstacles and their realized EDI benefits. This research revealed the following important findings. First, four dimensions of...

In 1986 Union Carbide introduced a barcode‐oriented and data collection system into their US operation. It replaced time‐consuming, error‐prone manual administrative methods. It integrated well with the existing computer system and was accepted by staff. Significant cost savings were made...

The article strongly advocates the need for management to rethink their attitudes to CIM: traditional strategic thinking and traditional costing and accounting systems are not a realistic means of evaluating it.

The probability of a successful CIM implementation is enhanced when the firm takes certain measures to provide the proper environment prior to implementation. A pre‐implementation strategy that stresses the importance of continuous improvement in processes is described. The...

The current low value of the dollar is viewed by many manufacturers as an impediment to exporting to the United States, yet it can be turned into an advantage. Although the dollar′s decline made imported products more expensive – it also resulted in decreasing the cost of establishing and...

In an attempt to understand student attitudes better towards P/OM (production and operations management) classes and P/OM careers, a pre‐and post‐class survey was administered to students enrolled in a required MBA‐level P/OM class. Findings indicate that students do not fully understand...

Discusses the role of accountants in the US. Shows that although the European and Asian countries overtook America as the leading industrialized areas, accountants are helping to readjust the balance. The various roles of the accountant are examined and various luminaries quoted in the...

British and American manufacturers continue the struggle to remain competitive, yet there remains a vast amount of unused energy and potential trapped by the inadequate organization of resources. Using a time‐based strategy, the value‐adding capability of the organization can be measured and...