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Can Management Accountants Influence Productivity? The Case of Production Efficiency Variances
Author(s) -
Mertins Lasse,
White Lourdes F.
Publication year - 2014
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.21938
Subject(s) - productivity , production (economics) , production efficiency , smiley , economics , business , operations management , econometrics , computer science , microeconomics , engineering , mechanical engineering , macroeconomics , operating system
Here's a thought: Why not use production efficiency variances to influence productivity right on the production floor? This article describes an experiment designed to compare three ways in which companies can present production efficiency variances, using percentages, dollars, and “smiley” faces.