Management accounting and control practices in a lean manufacturing environment

@article{Fullerton2013ManagementAA,
  title={Management accounting and control practices in a lean manufacturing environment},
  author={Rosemary R. Fullerton and Frances A. Kennedy and Sally K. Widener},
  journal={Accounting Organizations and Society},
  year={2013},
  volume={38},
  pages={50-71}
}
A lean strategy is rapidly becoming the dominant paradigm in manufacturing. Kennedy and Widener (2008) use a case study to develop a theoretical framework of management accounting and control practices for firms following a lean manufacturing strategy. We build on Kennedy and Widener (2008) by examining a structural equation model that provides evidence on the extent to which a lean manufacturing implementation is related to five management accounting and control practices. Using survey data… Expand
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