Lean manufacturing is often regarded as the most important strategy for manufacturing firms to achieve world-class performance. (Rinehart, Huxley, & Robertson, 1997). As firms progress in their implementation of lean manufacturing, many are recognizing the need for a supportive management accounting and control system (see Statements on Management Accounting (SMA), 2006). Yet, accounting research (and education) has been slow to recognize the importance of aligning management accounting and control practices with a lean manufacturing strategy (Castellano & Burrows, 2011; Haskin, 2010). This study addresses this limitation by investigating whether and how management accounting practices and controls are used in support of lean manufacturing.
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