The purpose and primary aim of this study is to investigate the design of the control structure that results from the
implementation of a lean manufacturing strategic initiative and, in doing so, to develop a framework that advances
theory.We compare the insights developed from our framework with findings from past research and discuss empirical
implications.Within this framework, we specifically investigate the role of accounting practices (e.g., standard costing),
which Fullerton and McWatters (2002) state are often missing from research on firms employing advanced manufacturing
technologies. We also investigate the unidirectional and bidirectional relations that exist among a portfolio of
control components. It is generally well accepted that control systems are interdependent (Milgrom and Roberts, 1995;
Otley, 1980) and thus it is imperative to investigate control systems from a holistic perspective. Viewing the control
systems holistically also allows us to assess whether a Cartesian or Configuration fit appears to better describe the
control structure. That is, whether few variables fit together to produce small changes in performance or whether many
variables fit together to produce few system states.