ABSTRACT
Pisano (1995) recognizes the need for "substantial changes in a company's control systems and fundamental manufacturing philosophies ... if it is to implement successfully most of the new manufacturing approaches." There is a wide array of opinions calling for change. Some notice that the internal management accounting systems need renovation (Kaplan, 1984), others claim the role of the employees needs to be reconsidered (Klein, 1989), and many call for a broader approach, "revamping and re-envisioning the corporation" (Pisano, 1995).
