Contact Us

For Marketing, Sales and Subscriptions Inquiries
2637 E Atlantic Blvd #43110
Pompano Beach, FL 33062
USA

Conference List

Just-In-Time: Review of Empirical Studies

Patrícia Raquel Ribeiro

,

Maria João Machado

Patrícia Raquel Ribeiro 1
Maria João Machado 2


  1. Master in Accounting, Instituto Universitário de Lisboa (ISCTE-IUL), Portugal 1

  2. Assistant Professor, Instituto Universitário de Lisboa (ISCTE-IUL), Avenida das Forças Armadas, Lisboa, Portugal 2


Abstract:

This study is a review of literature and empirical studies on the subject of Just-in-Time (JIT), conducted by a selection of articles published in international journals included in the ISCTE Business School Ranking, released since the 1980s to the present days. The purpose of this research was to compare the key features and benefits of JIT reported by the theory with the practice reported by companies in empirical studies already conducted. In addition, the percentage of use and the importance of JIT in different countries were also analyzed. A small case study of a Japanese enterprise – Mazda Motor Corporation – was also conducted in order to complement the investigation on the subject.  As a result, it became clear that there were companies using JIT philosophy with distinct features and benefits that were not reported in the literature on the subject. The United Kingdom had the highest percentage of JIT use, and in broad terms, JIT was not frequently used in the majority of the countries surveyed. One reason for this can be explained by the fact that companies did not attribute a high degree of importance for JIT practices. This means that the companies analyzed did not implement JIT practices extensively.
Contribution/ Originality
This study contributes in the existing literature because it allows a better perception of JIT philosophy. Through it is possible: to acquire a clear idea of the main benefits and key features of JIT; to identify in the different countries considered the use of in each stage of implementation.

Keywords:


Reference:

  1. Abdel-Maksoud, A., D. Dugdale and R. Luther, 2005. Non-financial performance measurement in manufacturing companies. The British Accounting Review, 37(3): 261-297.
  2. Ahmad, S., R.G. Schroeder and K.K. Sinha, 2003. The role of infrastructure practices in the effectiveness of JIT practices: Implications for plant competitiveness. Journal of Engineering and Technology and Management, 20(3): 161–191.
  3. Ahmed, N.U., E.A. Tunc and R.V. Montagno, 1991. A comparative study of US manufacturing firms at various stages of just-in-time implementation. International Journal of Production Research, 29(4): 787-802.
  4. Bala, R., 2012. Analytical model for just-in-time purchasing. International Journal of Marketing and Technology, 2(3): 75-81.
  5. Balakrishnan, R., T.J. Linsmeier and M. Venkatachalam, 1996. Financial benefits from JIT adoption: Effects of customer concentration and cost structure. The Accounting Review, 71(2): 183-205.
  6. Billesbach, T.J., 1991. A study of the implementation of the just-in-time in the United States. Production and Inventory Management Journal, 32(3): 1-4.
  7. Boysen, N. and S. Bock, 2011. Scheduling just-in-time part supply for mixed-model assembly lines. European Journal of Operational Research, 211(1): 15–25.
  8. Callen, J.L., M. Morel and C. Fader, 2008. An empirical analysis of the incentive-action-performaance Chain of the principal-agent model. Journal of Management Accounting Research, 20(1): 79-105.
  9. Callen, J.L., M. Morel and C.F. Fader, 2005. Productivity measurement and the relationship between plant performance and JIT intensity. Contemporary Accounting Research, 22(2): 271-309.
  10. Chen, Z.X. and B.R. Sarker, 2010. Multi-vendor integrated procurement-production system under shared transportation and just-in-time delivery system. The Journal of the Operational Research Society, 61(1): 1654-1666.
  11. Cheng, T., 1988. The just-in-time production: A survey of its development and perception in the Hong Kong electronics industry. Omega, 16(1): 25-32.
  12. Chung, D.-Y. and B.-C. Choi, 2013. Just-in-time scheduling under scenario-based uncertainty. Asia - Pacific Journal of Operational Research, 30(2): 1-14.
  13. Cobb, I., 1991. Understanding and working with JIT. Management Accounting, 69(2): 44.
  14. Cobb, I., 1992. JIT and the management accountant. Management Accounting, 70(2): 42.
  15. Durden, C.H., L.G. Hassel and D.R. Upton, 1999. Cost accounting and performance measurement in a just-in-time production environment. Asia Pacific Journal of Management, 16(1): 111-125.
  16. Fullerton, R.R. and C.S. McWatters, 2002. The role of performance measures and incentive systems in relation to the degree of JIT implementation. Accounting, Organizations and Society, 27(8): 711-735.
  17. Fullerton, R.R., C.S. MCWatters and C. Fawson, 2003. An examination of the relationships between JIT and financial performance. Journal of Operations Management, 21(4): 383-404.
  18. Hay, E.J., 1991. Just in time: Implementação de novas estratégias de Fabrico. J. Sarafana, Trans. Lisboa: Monitor.
  19. Hoque, Z., 2000. Just-in-time production, automation, cost allocation practices and importance of cost information: An empirical investigation in New Zealand-based manufacturing organizations. British Accounting Review, 32(2): 133-159.
  20. Howton, S.D., E.J. Higgins and T.B. Biggart, 2000. The information content of just-in-time inventory system adoption announcement. Journal of Business Finance & Accounting, 27(5): 711-732.
  21. Huson, M. and D. Nanda, 1995. The impact of just-in-time manufacturing on firm performance in the US. Journal of Operations Management, 12(3): 297-310.
  22. Im, J.H., 1989. Lessons from Japanese production management. Production and Inventory Management Journal, 30(1): 25-29.
  23. Jolai, F., M.S. Amalnick, M. Alinaghian, M. Shakhsi-niaei and H. Omrani, 2011. A hybrid memetic algorithm for maximizing the weighted number of just-in-timejobs on unrelated parallel machines. Journal of Intelligent Manufacturing, 22(2): 247–261.
  24. Kalagnanam, S.S. and R.M. Lindsay, 1998. The use of organic models of control in JIT firms: Generalising woodward's findings to modern manufacturing practices. Accounting, Organization and Society, 24(1): 1-30.
  25. Kim, G.C. and E. Takeda, 1996. The JIT philosophy is the culture in Japan. Production and Inventory Management Journal, 37(1): 47-51.
  26. Kim, I., H.G. Park and L.J. Besser, 1988. Are you ready for JIT? CMA Magazine, 62(1): 44-48.
  27. Kinney, M.R. and W.F. Wempe, 2002. Further evidence on the extent and origins of JIT's profiability effects. The Accounting Review, 77(1): 203-225.
  28. Maiga, A.S. and F.A. Jacobs, 2008. Assessing JIT performance: An econometric approach. Journal of Management Accounting Research, 20(51): 47-59.
  29. Manavizadeh, N., N.-s. Hosseini, M. Rabbani and F. Jolai, 2013. A simulated annealing algorithm for a mixed model assembly U-line balancing type-I problem considering human efficiency and just-in-time approach. Computers & Industrial Engineering, 64(2): 669–685.
  30. Matsui, Y., 2007. An empirical analysis of just-in-time production in Japanese manufacturing companies. International Journal of Production Economics, 108(1): 153–164.
  31. Matsuura, H., S. Kurosu and A. Lehtimaki, 1995. Concepts, practices and expectations of MRP, JIT and OPT in Finland and Japan. International Journal of Production Economics, 41(1): 267-272.
  32. Mia, L., 2000. Just-in-time manufacturing, management accounting systems and profiability. Accounting and Business Research, 30(2): 137-151.
  33. Mia, L. and L. Winata, 2008. Manufacturing strategy, broad scope MAS information and information and comunication technology. The British Accounting Review, 40(2): 182-192.
  34. Mosheiov, G. and D. Shabtay, 2013. Maximizing the weighted number of just-in-time jobs on a single machine with position-dependent processing times. Journal of Scheduling, 16(5): 519–527.
  35. Nicolaou, A.I., 2003. Manufacturing strategy implementation and cost management systems effectiveness. European Accounting Review, 12(1): 175-199.
  36. Norris, D.M., R.D. Swanson and Y.L. Chu, 1994. Just-in-time production systems: A survey of managers. Production and Inventory Management Journal, 35(2): 63-66.
  37. Ohno, K., 2011. The optimal control of just-in-time-based production and distribution systems and performance comparisons with optimized pull systems. European Journal of Operational Research, 213(1): 124–133.
  38. Rao, Y.-Q., M.-C. Wang, K.-P. Wang and T.-M. Wu, 2013. Scheduling a single vehicle in the just-in-time part supply for a mixed-model assembly line. Computers & Operations Research, 40(11): 2599–2610.
  39. Sadhwani, A.T., M.H. Sarhan and D. Kiringoda, 1985. Just-in-time: An inventory system whose time has come. Management Accounting, 67(1): 36-39.
  40. Selto, F.H., C.J. Renner and S.M. Young, 1995. Assessing the organizational fit of a just-in-time manufacturing system: Testing selection, interaction and systems models of contigency theory. Accounting, Organizations and Society, 20(7): 665-684.
  41. Shabtay, D., 2012. The just-in-time scheduling problem in a flow-shop scheduling system. European Journal of Operational Research, 216(3): 521–532.
  42. Shabtay, D., Y. Bensoussan and M. Kaspi, 2012. A bicriteria approach to maximize the weighted number of just-in-time jobs and to minimize the total resource consumption cost in a two-machine flow-shop scheduling system. International Journal of Production Economics, 136(1): 67–74.
  43. Yasin, M., M. Small and M. Wafa, 1997. An empirical investigation of JIT effectiveness: An organizational perspective. Omega, 25(4): 461-471.

Statistics:

Google Scholor ideas Microsoft Academic Search bing Google Scholor

Funding:

Competing Interests:

Acknowledgement:


Related Article

( 1 ) Just-In-Time: Review of Empirical Studies
( 2 ) A Review on Criteria for Green Infrastructure to be Adopted by Local Authorities
( 4 ) A Theoretical Review on Critical Success Factors (CSFS) of Entrepreneurship Programs in Community College
( 5 ) Gun Violence in United States of America Systematic Reviews and Meta-Analyses
( 6 ) Stock Market Index Prediction with Neural Network during Financial Crises: A Review on Bist-100
( 7 ) Republic of Zimbabwe National Water Policy: A Desk Review of the Gaps between the Policy and Its Implementation
( 8 ) A Review upon the Changes Which Come With the Model upon Turkish Metropolitan Municipality within the Provincial Administrative Boundaries
( 9 ) A Review on EU Transportation Projects within the Case of Turkey for European Union Regional Development Policy
( 10 ) A Review of Cross Border Higher Education in Africa: Focus on Graduate Level Training in Engineering and Technology
( 11 ) Driving Role of Institutional Investors in the Indian Stock Market in Short and Long-Run – An Empirical Study
( 13 ) The Effect of Selected Financial Ratios on Profitability: An Empirical Analysis of Listed Firms of Cement Sector in Saudi Arabia
( 14 ) An Empirical Test on Effect of Intra-Product Trade on Regional Income Distribution: The Case of Liaoning, China
( 15 ) Causal Relationship between Imports and Economic Growth in Zimbabwe: An Empirical Analysis 1975 – 2013
( 16 ) The Internal Branding Process: Customer Reprofiling and Brand Positioning (Empirical Study on Traditional Snack Food in Bandung-Indonesia)
( 17 ) Managerial Judgement Versus Financial Techniques in Strategic Investment Decisions: An Empirical Study on the Syrian Coastal Region Firms
( 18 ) Empirical Evidence on Municipal Tax Policy and Firm Growth
( 19 ) The Effect of Public Debt on Domestic Product and Unemployment (An Empirical Study on the Palestinian Economy)
( 20 ) Does the Holiday Effect Differ from Religious to Non-Religious Holidays? Empirical Evidence from Egypt
( 21 ) What Drives Banking Stability? Empirical Evidence from ECOWAS Countries
( 22 ) The Profitability of Momentum Strategies: Empirical Evidence from Damascus Securities Exchange (DSE)
( 23 ) An Empirical Investigation into the Key Drivers of Economic Performance in the CEMAC Zone: A Panel Corrected Standard Errors Approach
( 24 ) Forecasting Equity Index Volatility: Empirical Evidence from Japan, UK and USA Data
( 25 ) Intention to Use E-Recruitment System: Empirical Evidence from Jobseekers in the Advertising Industry in Malaysia
( 26 ) Disaggregated Foreign Capital Inflows and Economic Growth in a Developing Economy: Empirical Evidence from Nigeria
( 27 ) Exchange Rate and Foreign Reserves Interface: Empirical Evidence from Nigeria
( 28 ) An Empirical Assessment of the Impact of Access to Credit on Farm Output: A Case Study of Sefwi-Wiawso Municipality Ghana
( 29 ) An Empirical Evaluation of Cashless Systems Implementation in Ghana
( 30 ) The Transitional Relationship between Economic Growth and Exchange Rate in Ghana: An Empirical Approach