This paper uses a unique data base of plant-level cross-sectional data to analyse the relative performance of Just-in-time (JIT) plants operating in two distinct manufacturing industries: electronic-components and auto-parts. The multivariate tests show that JIT plants use significantly less...

Qualitative survey studies and a recent quantitative study by Callen et al. (2000) indicate that JIT manufacturing is more profitable than conventional non-JIT manufacturing. This study tests the hypothesis that the excess profitability of JIT manufacturing just compensates for the additional...

The management accounting and operations management literatures argue that the adoption of advanced manufacturing practices, such as JIT, necessitates complementary changes in the firm's Management Accounting and Control Systems. This study uses a sample of JIT and non-JIT plants operating in...