We make no hypothesis about causation between the
pairs of accounting and control practices due to the lack
of underlying theory. However, consistent with this discussion, we expect that visual performance measurement
information, simplified strategic reporting, VSC, and
empowerment will be positively related to one another
and negatively related to inventory tracking. These expected relations will facilitate congruence among the ‘‘formal’’ practices and ‘‘people.’’ Although there are limited
research findings in this area, Kennedy and Widener
(2008) conclude in their case study that visual performance measures, employee empowerment, VSC, and simplified strategic reporting are related. We hypothesize the
following: