Manufacturing Strategy
We derive our measure of quality-based manufacturing strategy primarily from
Abernethy and Lillis (1995), Chenhall (1997), Ittner and Larcker (1995), and Perera et al.
(1997), supplemented by a wider reading of the academic and practitioner literatures
(Banker et al. 1993; Hackman and Wageman 1995; Saraph et al. 1989). In total, the quality
strategy scale includes the seven items shown in Table 2. These items capture employee
involvement, process improvements, and cross-departmental coordination, which have been