There is a great deal of repetitious, over-enthusiastic and ill-thought-out literature in this area. The following articles are moderate and concise and provide further guidance on the issues discussed in this article.
3.
Foster,G. and Horngren,C.R., ‘JIT: Cost Accounting and Cost Management Issues’, Management Accounting (USA), pp. 19–25 June 1987.
4.
Heard,J.A., ‘JIT Accounting’ in ‘Readings in Zero Inventory’ American Production and Inventory Control Society, 1984.
5.
HolbrookW., ‘Practical Accounting Advice for Just-in-Time Production’ Journal of Accounting and EDP, pp. 42–7, Fall 1985.
6.
Lammert,T.B. and Ehrsam,R., ‘The Human Element: the real challenge in modernizing cost systems’ Management Accounting (USA), pp. 32–7, July 1987.
7.
McIhatton,R.D., ‘How Cost Management Systems can support the JIT Philosophy’, Management Accounting (USA), pp. 32–7, July 1987.
8.
Tatikonda,L.U., ‘Production Managers need a course in cost accounting’, Management Accounting (USA), pp. 26–9, June 1987. (An example of how acrimonious and unproductive this debate can become).
