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Management accounting learns to adapt to Pratt & Whitney’s manufacturing cells

Article Information:

Title:

Management accounting learns to adapt to Pratt & Whitney’s manufacturing cells

Author(s):

James S. DeFilippo

Journal:

The Learning Organization

Year:

1996

Volume:

3

Issue:

2

Page:

4 - 10


ISSN:

0969-6474


DOI:

10.1108/09696479610113756

Publisher:

MCB UP Ltd

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Abstract:

Describes how elements of the learning organization model can be found in Pratt & Whitney as the company embraces cellular manufacturing. Emphasizes the integration of traditional support groups into cell-oriented business units. Argues that units experiencing the largest productivity gains have successfully completed the necessary integration. Reveals how productive units have changed their cultures from strict hierarchical control to high employee involvement. Suggests that units within the company which are still struggling with the necessary integration have yet to become learning organizations. Asserts that the challenge for Pratt & Whitney is to expand its successes throughout the company. Concludes that Pratt & Whitney is on track to achieve institutionalized learning and that achieving institutionalized learning requires adoption of the five learning organization tenets throughout the company.

Keywords:

Cellular manufacturing, Just-in-time, Learning organizations, Management accounting


Article Type:

Research paper


Article URL:

http://www.emeraldinsight.com/10.1108/09696479610113756

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