Leva som man lär : Traditionell MCS och praktiserandet av lean ekonomistyrnings inverkan på organisatoriska prestationer i lean organisationer

Background: Management Control Systems (MCS) are widely regarded as valuable mechanisms for supporting decision-making and enhancing organisational performance. Simons’ Levers of Control (LoC) framework further deepens the understanding of what impact different MCS have on performance outcomes. However, through contemporary organisations practicing lean accounting, the effectiveness of traditional MCS has been increasingly questioned. In the context of Sweden in a post-COVID-19 era, this study highlights the tensions between practicing lean accounting and traditional MCS and how they ultimately influence different dimensions of organisational performance. Purpose: The purpose of this paper is to enhance the understanding of the utilisation of traditional MCS in lean organisations practicing lean accounting. Further, this study examines if these practices affect overall organisational performance, as well as individual dimensions of performance, and if practicing lean accounting has a moderating effect on the relationship between MCS and performance. Method: This study is grounded in the positivist paradigm and adopts a deductive research approach. It employs a quantitative methodology, with data on managerial perceptions collected through a structured questionnaire. The empirical data is analysed using multiple linear regression models. Conclusion: This study reveals the complex relationship between traditional MCS and organisational performance in lean organisations, affirming the importance of alignment between practices and systems. By examining the role of LoC in lean environments, this study highlights the critical need to account for contextual factors and re-evaluation of traditional MCS to respond to the utilisation of contemporary practices of lean accounting within organisations.