... PERCEPTIONS 10 35.6 MANAGEMENT CONTROL SYSTEMS AND LEAN REGULATORY SYSTEMS 10 85.7 SUPPORTING LEAN PERFORMANCE MEASUREMENT 11 15.8 ACCOUNTING, LEAN PERFORMANCE, AND THE EMPOWERED WORKFORCE 11 35.9 ... LIFE SYSTEM 4 1. 3 CONFUSION OF LEVELS: LEAN PRACTICES VERSUS TOYOTA RESULTS 6 1. 4 MANAGEMENT ACCOUNTING CONTROL SYSTEMS BLOCK LEAN 7 1. 5 LEAN ACCOUNTING ANSWERS THE WRONG QUESTION 9 1. 6 ANSWERS ... Joseph, 19 57–HF5657.4.L42 2007658 .15 11 —dc2220060334 71 Printed in the United States of America 10 9876543 21 ch00_4772.qxd 2/2/07 3:35 PM Page iv ...