Wyman (2003)further explains that even though companies may have the
correct strategy and vision in place, if managers cling to
practices that are out of sync with visionary transformations, congruence will be inhibited and progress limited.
Thus, in the presence (absence) of top management support for change in production strategies, the effects of a
lean manufacturing initiative on the firm’s management
accounting and control practices are likely to be larger
(smaller). This leads to the following hypothesis
1