Proposed mechanism to achieve alignment and consistency between the management accounting system and the strategy of manufacturing free from waste

This paper aims to provide a practical mechanism for achieving conformity and consistency between a Management Accounting System (MAS) and Lean Manufacturing Strategy . These conformity and consistency are achieved as a result of paying more attention to the proposed mechanism’s components to help companies avoid many obstacles that face new manufacturing strategies . The current study is based on a theoretical literature that addresses the topic of how can firms achieve conformity and consistency between a MAS and lean manufacturing strategy . This study emphasis on the urgent need for a relevant and more effective management accounting system that should correspond with lean manufacturing  strategy to increase the success likelihood  of this strategy and obtain its desired benefits . It belongs to the research stream that  is grounded in the contingency approach which claims that a MAS of a company evolves overtime depending on firms’ characteristics, and contingencies which are reflecting from the specific situation of each company . The proposed mechanism has been constructed mainly on three key theoretical frameworks which are : the resourcebased view ( RBV) , the contingency theory ,   and  the congruence model .  This practical mechanism can be viewed as a guidance tool for achieving conformity between a MAS and lean manufacturing strategy .This study adds to the related literature by developing a practical mechanism based on three main theories for achieving conformity and consistency between a MAS and lean manufacturing strategy, which leads to desired consequences, thereby performance enhancement . This practical mechanism can help managers in implementing lean strategy successfully, as it assists in reducing or excluding the risk of failure because it early avoids obstacles that impede successful implementation of  this strategy .