All data from interviews, archival records, and observation summaries were kept in manual folders for frequent
reference. Data were analyzed in a three-phase process to ensure that all information was consistent across difference
sources, to establish the temporal order of events, and to surface relations among the variables of interest in our control
framework. In the first phase, we analyzed interview transcripts for similarities and differences across interviewees.
We then investigated alternative information sources (archival records, observation summaries, and photographs) to
highlight any inconsistencies requiring further examination. In the second phase, we studied the chronological order
of the data in order to establish a clear delineation of the accounting practices and control systems both prior to and
after adoption of the lean strategic initiatives. In the third phase, we reexamined the evidence to surface the relations
among the variables providing the foundation for our theoretical model.