eliminate standard costs in favor of actual costs, and discontinue cost allocations; while lean control practices re-focus the performance measurement
system and emphasize social controls such as training and visualization. Lean accounting and control practices are
defined as “a new method of managing a business that is built upon lean principles and lean methods” (Maskell and
Baggaley, 2004, ix). In this study, we define accounting practices as the accounting systems and mechanisms firms use
to process daily transactions. We distinguish lean accounting practices from lean control systems, which firms use to
monitor and direct behavior. For example, we view the use of a standard cost system to process daily activity as an
accounting practice, but the use of key variances in a performance measurement system as part of the control system