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Questions Related to Relevance Regained & Johnson's Views

1. What does Johnson mean by "management by remote control" and how did this management
    concept originate? (See the Relevance Regained Chapter 1  and Chapter 4 summaries.
    See Schonberger's discussion of 2nd order and 3rd order metrics some additional ideas).

2. How did American management change the production environment to satisfy the need to
    produce more variety? He uses the term "decouple" the line. What does this mean?
    (See the Relevance Regained Chapter 3 summary and Johnson & Broms Notes).

3. What was the objective of each process or cost center?  
    (See the Relevance Regained Chapter 3 summary).

4. What does Johnson say is the basic fallacy of the decoupling approach? 
    (See the Relevance Regained Chapter 3 summary and Johnson & Broms Notes).

5. In Johnson’s comparison of Plato’s Allegory of the Cave to modern American management
   practice, who do the men chained to the wall represent? (See Johnson 1990 summary
   See the Lev summary for some some ideas related to outsiders).

6. What do the shadows on the wall represent in terms of modern American management practice? 
    (See Johnson 1990 summary).

7. Who do the puppeteers represent in modern management? (See Johnson 1990 summary).

8. What is above ground outside the cave in the allegory? (See Johnson 1990 summary). 

9. What is outside the cave in terms of modern American management?  (See Johnson 1990
    summary. Is this what Schonberger refers to as 1st order metrics? See Schonberger).

10. What does the light represent in terms of modern American management? 
     (See Johnson 1990 summary. 

11. What does Johnson say are the two main differences between top down and bottom up
      management?  (See the Relevance Regained Chapter 9 summary). Is GM following
      Johnson's recommendations? See the Bledsoe & Ingram summary. The Schonberger
      summary is also relevant to the top down vs. bottom up question).

12. What is Johnson’s response to the view that ABC is the answer to becoming globally
      competitive?  (See the Relevance Regained Chapter 8 summary).

13. In Johnson’s view, are reliable product costs needed for improvement? If not what is
      needed? (See the Relevance Regained Chapter 8 summary). 

14. According to Johnson, what is the language of business today?  
     (See the Relevance Regained Chapter 10 summary).

15. How should accounting information be used in Johnson’s view?  
     (See the Relevance Regained Chapter 7 summary. Compare Johnson's ideas to the
      Reilly & Reilly recommendations related to a Measure Network").

16. Johnson says don’t try to eliminate non-value added activities. What does he 
      recommend instead? (See the Relevance Regained Chapter 6 summary. Compare 
      Johnson's recommendations to Goldratt's solution).

17. Johnson also says not to manage costs. What does he recommend instead? 
     (See Johnson 89 and the Relevance Regained Chapter 7 summaries and compare 
      Johnson's recommendations to Goldratt's solution).

18. According to Johnson, what is the most important information needed by management?
      (See the Relevance Regained Chapter 7 summary).

19. What is Johnson’s attitude towards cost behavior analysis and the related concept of 
      break-even or cost-volume-profit analysis?  (See the Johnson 89 summary).

20. According to Johnson, do products cause costs? If not what does cause costs? 
     (See the Johnson 89 summary).

21. From Johnson’s perspective, can cost be controlled by controlling output? If not how 
      should cost be controlled? (See the Relevance Regained Chapter 1 & Chapter 3 and
      Johnson 89 and 1990 summaries). Are companies in general doing what Johnson 
      recommends? (See the Stivers, Covin, Hall & Smalt summary).

22. What does Johnson say that is related to the responsibility accounting concept?
      (See the Relevance Regained Chapter 10 and  Johnson 89 summaries).

23. Johnson indicates that professors must eliminate what two things from the management
     accounting curriculum? (See the Relevance Regained Chapter 10, Johnson 89 and
     90 summaries).

24. Does he mean that we should stop teaching budgeting? 
     (See the Relevance Regained Chapter 10 summary and the Johnson 88 summary).
     (See the Hope & Frazer summary for some related ideas).

25. Are Johnson’s views consistent with the views of Deming and Goldratt?
     (See the Relevance Regained Chapter 1 summary).

26.  What is the difference between lean production and limited production according to 
      Ohno? (See the Relevance Regained Chapter 10 summary).

27. A number of authors promote various value measurements such as economic value added
     (EVA®), market value added (MVA) and Refined economic value added (REVA). What do
     you think Johnson's view of these measurements might be? (See the Kee, Dierks & Patel,
     Fera, Epstein & Young, Bacidore, Boquist, Milbourn & Thakor, Clinton & Chen and 
     Jalbert & Landry summaries).

28. In Profit Beyond Measure Johnson describes a Toyota concept he refers to as "management
     by means". What is this concept? (See the Johnson & Broms, De Geus and Bonabeau and Meyer summaries).

 

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