Congruence between ‘‘people’’ and ‘‘work’’ takes on an
additive form. People who believe they have the necessary
skills, knowledge, and authority to meet the demands of
lean manufacturing are empowered. Congruence between
the ‘‘formal’’ environment and ‘‘work’’ takes on an additive
form, except for the association between ‘‘work’’ and the
specific formal practice of inventory tracking, which is conditional on the ‘‘informal environment,’’ proxied for by top
management support for change in production strategies.
Congruence between ‘‘people’’ and the ‘‘formal environment’’ and within the ‘‘formal environment’’ is demonstrated through associations. Moreover, the association
between inventory tracking and VSC is conditional on the
extent of lean manufacturing implementation. Our results
suggest that the respondent firms in this study are recognizing the need to change their management accounting
and control practices to better support their lean manufacturing strategy and achieve congruence among their work,
people, and formal and informal practices
Congruence between ‘‘people’’ and ‘‘work’’ takes on anadditive form. People who believe they have the necessaryskills, knowledge, and authority to meet the demands oflean manufacturing are empowered. Congruence betweenthe ‘‘formal’’ environment and ‘‘work’’ takes on an additiveform, except for the association between ‘‘work’’ and thespecific formal practice of inventory tracking, which is conditional on the ‘‘informal environment,’’ proxied for by topmanagement support for change in production strategies.Congruence between ‘‘people’’ and the ‘‘formal environment’’ and within the ‘‘formal environment’’ is demonstrated through associations. Moreover, the associationbetween inventory tracking and VSC is conditional on theextent of lean manufacturing implementation. Our resultssuggest that the respondent firms in this study are recognizing the need to change their management accountingand control practices to better support their lean manufacturing strategy and achieve congruence among their work,people, and formal and informal practices
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