The capacity for survey-based research to advance theoretical knowledge is heavily dependent on the degree to which the measures used capture the constructs that they are intended to represent. Despite the importance of construct validity, management accounting and control (MAC) literature tends...

Lean thinking is rapidly becoming the dominant paradigm in manufacturing. Kennedy and Widener (2008) use a case study to develop a lean environment model that illustrates the importance of lean accounting practices. We build on this work using a congruence model of organizational design (Nadler...