A. Mueller and S. Strzelczak, Negative Side Effects of Lean Management, IFIP AICT, vol.440, pp.167-174, 2014.
DOI : 10.1007/978-3-662-44733-8_21
URL : https://hal.archives-ouvertes.fr/hal-01387177

J. P. Womack, D. T. Jones, and D. Roos, The machine that changed the world, 1990.

J. P. Womack and D. T. Jones, Lean Thinking???Banish Waste and Create Wealth in your Corporation, Journal of the Operational Research Society, vol.48, issue.11, 1996.
DOI : 10.1057/palgrave.jors.2600967

A. W. Mackelprang and A. Nair, Relationship between just-in-time manufacturing practices and performance: A meta-analytic investigation, Journal of Operations Management, vol.28, issue.4, pp.283-302, 2010.
DOI : 10.1016/j.jom.2009.10.002

R. Shah and P. T. Ward, Lean manufacturing: context, practice bundles, and performance, Journal of Operations Management, vol.21, issue.2, pp.129-149, 2003.
DOI : 10.1016/S0272-6963(02)00108-0
URL : http://assets.csom.umn.edu/assets/101192.pdf

R. R. Fullerton, F. A. Kennedy, and S. K. Widener, Lean manufacturing and firm performance: The incremental contribution of lean management accounting practices, Journal of Operations Management, vol.32, issue.7-8, pp.7-8, 2014.
DOI : 10.1016/j.jom.2014.09.002

T. R. Browning and R. D. Heath, Reconceptualizing the effects of lean on production costs with evidence from the F-22 program, Journal of Operations Management, vol.27, issue.1, pp.23-44, 2009.
DOI : 10.1016/j.jom.2008.03.009

K. O. Cua, K. E. Mckone, and R. G. Schroeder, Relationships between implementation of TQM, JIT, and TPM and manufacturing performance, Journal of Operations Management, vol.19, issue.6, pp.675-694, 2001.
DOI : 10.1016/S0272-6963(01)00066-3

J. Jayaram, S. L. Ahire, and P. Dreyfus, Contingency relationships of firm size, TQM duration, unionization, and industry context on TQM implementation???A focus on total effects, Journal of Operations Management, vol.28, issue.4, pp.345-356, 2010.
DOI : 10.1016/j.jom.2009.11.009

T. H. Netland, J. D. Schloetzer, and K. Ferdows, Implementing corporate lean programs: The effect of management control practices, Journal of Operations Management, vol.36, pp.90-102, 2015.
DOI : 10.1016/j.jom.2015.03.005

R. R. Fullerton and W. F. Wempe, Lean manufacturing, non???financial performance measures, and financial performance, International Journal of Operations & Production Management, vol.29, issue.3, pp.214-240, 2009.
DOI : 10.1108/01443570910938970

F. A. Kennedy and S. K. Widener, A control framework: Insights from evidence on lean accounting, Management Accounting Research, vol.19, issue.4, pp.301-323, 2008.
DOI : 10.1016/j.mar.2008.01.001

R. R. Fullerton, F. A. Kennedy, and S. K. Widener, Management accounting and control practices in a lean manufacturing environment, Accounting, Organizations and Society, vol.38, issue.1, pp.50-71, 2013.
DOI : 10.1016/j.aos.2012.10.001

L. P. Grasso, Are ABC and RCA Accounting Systems Compatible with Lean Management?, Management Accounting Quarterly, vol.7, issue.1, pp.12-27, 2005.

J. E. Cunningham, O. Fiume, and E. Adams, Real Numbers: Management Accounting in a Lean Organization, pp.47-52, 2003.

B. Maskell, Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise, 2011.

R. Simons, Performance Measurement and Management Control Systems for Implementing Strategy, 2000.

R. S. Kaplan and D. P. Norton, Balanced Scorecard, 1996.
DOI : 10.1007/978-3-8349-9320-5_12

G. J. Staubus, Activity Costing and Input-Output Accounting, 1971.

P. Sharman, German Cost Accounting Strategic Finance, pp.30-42, 2003.

A. Van-der-merwe and D. E. Keys, The Case for Resource Consumption Accounting Strategic Finance, pp.31-36, 2002.

P. Horvath, Prozeßkostenmanagement-Methodik und Anwendungsfelder, Vahlen, 1998.

E. Goldratt, What is This Thing Called Theory of Constraints, 1990.