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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).