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

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Learning Organization, The

ISSN: 0969-6474

Online from: 1994

Subject Area: Organization Studies

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Document Information:
Title:	Management accounting learns to adapt to Pratt & Whitney’s manufacturing cells
Author(s):	James S. DeFilippo, (James S. DeFilippo is Management Development Associate, Pratt & Whitney, Connecticut, USA)
Citation:	James S. DeFilippo, (1996) "Management accounting learns to adapt to Pratt & Whitney’s manufacturing cells", Learning Organization, The, Vol. 3 Iss: 2, pp.4 - 10
Keywords:	Cellular manufacturing, Just-in-time, Learning organizations, Management accounting
Article type:	Research paper
DOI:	10.1108/09696479610113756 (Permanent URL)
Publisher:	MCB UP Ltd
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.