| Abstract: | Potential blows to US competitiveness by Japanese manufacturers have been instrumental in stimulating interest in the development of manufacturing strategy theory and its importance at the level of competitive strategy. Unfortunately, little substantial empirical research effort has attempted to measure manufacturing strategy and to explore its potential linkages with management control systems in the United States and Japan. This study expands the empirical data base available on this topic by exploring the adoption of just-in-time strategies, and the use of management control systems associated with the implementation of inventory reduction and flexibility initiatives in the United States and Japan. |
