Thesis (Ph.D.) - Cairo University - Faculty of Commerce - Department of Accounting

Nowadays, manufacturing companies are operating in highly competitive, rapidly changing environment; this leads them to adopt continuous improvements in all their processes. Manufacturing firms are working on improving cost, flexibility, quality, and time through the use of lean manufacturing strategy. The main objectives of the lean manufacturing are wastes elimination, cost reduction, and employees{u2018} empowerment. To achieve these objectives, lean manufacturing strategy should be implemented in integration with all business functions. Therefore, management accounting controls (MACs) need to be adjusted to meet the goals and objectives of lean manufacturing strategy. However, accounting research has been slow to recognize the importance of aligning management control practices with a lean manufacturing strategy. This study aims at examining how MACs should be aligned with lean manufacturing strategy in order to improve both financial and operational performance of Egyptian manufacturing organizations. The study is concerned with five MACs discussed in previous studies: BSC, visual performance Measurement Information (VPMI), employee empowerment, standard operating rules and procedures (SOPs), and peer pressure. The study is concerned with investigating how lean manufacturing strategy could affect the selected five MACs directly, how lean manufacturing strategy could affect both financial and operational vi performance directly, and finally how lean manufacturing strategy could affect both financial and operational performance indirectly through the five MACs

Issued also as CD