Reviewing Just in Time accounting from Strategic Management Accounting Perspective

To start to review Just in time (JIT) accounting from Strategic Management Accounting (SMA), you need to learn what is JIT. A useful introduction to JIT and JIT accounting is Bhimani et al. (2008: chapter 21). Another key reference that you have to review is Cobb (1993). In the following diagram, I depict some of the ideas from Cobb (1993) from SMA perspective, based on my understanding:

You should be able to find some additional articles via Internet search such as Talha (2002). When doing your own literature review, consider the list of evaluation questions based on SMA perspective from Ho (2011).  For your initial assessment of JIT accounting, I recommend you to focus on the manufacturing sector.

To develop a more critical review on this subject, you can learn from articles that offer assessment of JIT from a general management perspective, such as Box and Fader (1997) and Chhikara and Weiss (1995). With your own literature review effort, you should be able to come up with your own conceptual model of JIT accounting from SMA perspective which is better than mine provided here.



References

1. Bhimani, A., Horngren,C.T., Datar, S.M. and Foster, G. (2008) Management and Cost Accounting, FT Prentice Hall.
2. Box, J.A. and Fader, C. (1997) "Assessing the impact of JIT using economic theory", Journal of Operations Management 15, pp. 371-388.
3. Chhikara, J. and Weiss, E.N. (1995) "JIT Savings - Myth or Reality", Business Horizons May-June, pp. 73-78.
4. Cobb, I. (1993) JIT and the Management Accountant: A study of current UK practice, published by CIMA, UK.
5. Dalci, I. and Tanis, V.N. (Year unknown) "The effect and implementation of Just-In-Time System from a Cost Accounting Perspective", Review of Social, Economic & Business Studies Vol 3/4, 31-50.
6. Talha, M. (2002) "Implication of Just-in-time (JIT) on accounting", Delhi Business Review Vol. 13(2), July-December (url: http://www.delhibusinessreview.org/v_3n2/dbrv3n2m.pdf)
7. A related blog article: http://josephho33.blogspot.hk/2012/10/jit-in-management-accounting-discussion.html