الفهرس 
title coverOnly 14 pages are availabe for public view
 |  | from | 297 |  |  |
| | | from | 297 | | |
Abstract
Nowadays, manufacturing companies are operating 1I1 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’ 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 al igned 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
v