In the sub-sections that follow, we develop our hypotheses as depicted inFig. 1. First, we predict an additive direct
relation between the extent of lean manufacturing implementation and each of the management accounting and
control practices. We then predict that the form of the relation between the extent of lean manufacturing implementation and management accounting and control practices is
conditional on top management support for change in production strategies. Finally, we generally predict that the
pairs of management accounting and control practices are
directly related. We also predict, though, that the form of
the relation between inventory tracking and VSC is conditional on the extent of lean manufacturing implementation.