Aligning Lean and Value-based Management Operations and Financial Fu
This book explores the relationship between and the compatibility of lean management (LM) and value-based management (VBM) approaches at the systems level. It then develops a model to improve LM and VBM professional practice by fostering a shared understa
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Gerd Kaufmann
Aligning Lean and Value-based Management Operations and Financial Functions at the System Level
Contributions to Management Science
More information about this series at http://www.springer.com/series/1505
Gerd Kaufmann
Aligning Lean and Value-based Management Operations and Financial Functions at the System Level
Gerd Kaufmann University of Portsmouth Augsburg, Bayern, Germany
The thesis is submitted in partial fulfilment of the requirements for the award of the degree of Doctor of Business Administration (DBA) of the University of Portsmouth. ISSN 1431-1941 ISSN 2197-716X (electronic) Contributions to Management Science ISBN 978-3-030-38467-8 (eBook) ISBN 978-3-030-38466-1
https://doi.org/10.1007/978-3-030-38467-8 © Springer Nature Switzerland AG 2020 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors, and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, expressed or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. This Springer imprint is published by the registered company Springer Nature Switzerland AG. The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland
Dedicated to the greatest people in my life: my beloved kids Julian and Leon. In memoriam of my grandma Anni Kaufmann. She was always my greatest “fan”, from the day I was born till the day she died.
Abstract
This thesis explores the relationship and compatibility of the approaches of lean management (LM) and value-based management (VBM). Previous researchers studying LM and VBM have agreed on the need to harmonise VBM, as the management control system (MSC), with the operational strategy in general and in particular with regard to the employment of LM. But despite a decade of scholarly calls for such research, the overarching relation between LM and VBM at the system level has received virtually no attention. In finally answering these calls, this study initially familiarises the reader with the concepts and key characteristics of LM and VBM. While reviewing these two
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