Optimization of customer-supplier relationships in a just-in-time manufacturing environment: An application of behavioral accounting approach

The just-in-time production system in small and medium-sized enterprises manufacturing in the plastics/composite sectors in Turkey has created great changes in both the manufacturing, quality and supply chain methods of the organizations. It is aimed to examine human behaviors in the first establishment of this system in the enterprise and its controlled maintenance after establishment, according to behavioral accounting theories. For this purpose, it has been tried to examine how employees and managers behave in the establishment and maintenance of a new manufacturing system, whether just-in-time production environments consist only of a material circulation, manufacturing and stocking system, and how these behaviors are equivalent in behavioral accounting theories.