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...

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...