Research in consumer psychology shows that customers seek reasons for service failures and that attributions of blame moderate the effects of failure on the level of customer satisfaction. This paper extends research on service operations failures by hypothesizing that attributions of blame also...

A lean strategy is rapidly becoming the dominant paradigm in manufacturing. Kennedy and Widener (2008) use a case study to develop a theoretical framework of management accounting and control practices for firms following a lean manufacturing strategy. We build on Kennedy and Widener (2008) by...