While literature is clear on the relationship between results control, incentives, and extrinsic motivation, there is little evidence on how (or whether) management controls are associated with intrinsic motivation. The purpose of this study is to provide evidence on this relationship since...

Lean thinking is rapidly becoming the dominant paradigm in manufacturing. Kennedy and Widener (2008) use a case study to develop a lean environment model that illustrates the importance of lean accounting practices. We build on this work using a congruence model of organizational design (Nadler...

Goal congruence is the desired outcome of an effective management control system. Empirical research, though, often assumes the existence of goal congruence and instead attempts to establish relations between control and firm (or employee) performance. In a research setting where the firm does...

Purpose – The purpose of this paper is to examine how utilization of non‐financial manufacturing performance (NFMP) measures impacts the lean manufacturing/financial performance relationship. Design/methodology/approach – A structural equation model (SEM) is estimated using data provided...