A Space for Time: Accounting and Time Based Management in a High Technology Company
Posted: 18 Feb 1999
Abstract
Time Based Management is often presented as a managerial technology that is useful in all areas of management and possibly one that makes cost accounting useless and perhaps in some situations a direct impediment to management control. In this paper, however, we argue that Time Based Management cannot exist without the construction of a space within which time -- as a one-dimensional decision parameter -- can function. Here, cost accounting provides some of the mechanisms which seal off a production space, free it from external uncertainties and disruptions and make it possible to manage by time alone.
JEL Classification: M40, M46
Suggested Citation: Suggested Citation
Mouritsen, Jan and Kjaer, Annie Bekke, A Space for Time: Accounting and Time Based Management in a High Technology Company. Available at SSRN: https://ssrn.com/abstract=150129
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