Acknowledgements
We would like to thank Shannon Anderson, Ramji Balakrishnan, Anne-Marie Kruis, and Kim Krumwiede for their
feedback on earlier versions of this manuscript. We also
appreciate the helpful comments from participants at the
2009 EIASM Conference in Muenster, Germany, the 2010
AAA conference in San Francisco, CA, and a 2010 research
forum at Utah State University. Finally, we gratefully
acknowledge the constructive comments of two anonymous reviewers and the editor, Mike Shields.
Appendix A. Description of management accounting
and control practices prior to and following the
implementation of lean manufacturing