The issue of greatest signifcance, quantified by
this research, has to do with the ability of the financial
reporting system to effectively erase the operational
improvements brought by a lean
manufacturing program during the early stages of
the program. This issue is identified in the literature
(Womack and Jones 2003; Cunningham and
Flume 2003; Solomon 2003), but no previous study
has explored the significance of this issue, that is,
its magnitude or duration