ABSTRACT

The purpose of this study was to investigate and compare the impact of a lean manufacturing program upon various internal and external operational performance measures, as reported by a number of differing management accounting methods. Previous chapters introduced the focus of the research, provided a review of the existing literature surrounding the issues researched, described the experimental design and research tools employed, and reviewed the results in terms of the research questions at the center of this study. This chapter will provide a summary of the research findings. In addition, limitations of the models and evaluation methods will be discussed as well as directions for future research.