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CRITICAL ANALYSIS OF AN ARTICLE

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Critical Analysis of an Article By Presented A control framework: Insights from evidence on lean accountingByFrances A. Kennedy and Sally K. WidenerTitleThe title for this article by Kennedy amp. Widener (2008) is suggestive of what the article is about, in this case, examining and offering an overview of the lean manufacturing strategic initiative control framework. This title, although somewhat long, is appropriate because it is explanatory in nature. it explains what the study/article is about, for instance, it tells the reader that the article is about a control framework that results from strategic lean manufacturing initiative.Abstract and IntroductionIt should be noted that, the abstract for this article is brief, concise and offers a clear overview of what the article is about. it in brief, explains the title. Abstracts are meant to let readers know what to expect in an article they are about to read. this article, according to the author investigates, in form of a case study, a control framework resulting from a strategic lean manufacturing initiative in a natural environment. The author suggests that, a theoretical framework is developed that assists in comprehending accounting practices, organizational structure, and control choices associated with lean manufacturing (Kennedy amp. Widener 2008). Additionally, the abstract is very clear about numerous bidirectional and intervening relations that the article identifies. The introduction is very informative, extensive and well researched. it makes reference to various studies by different authors. It thus offers a vivid introduction to various concepts of business systems such as total preventive maintenance TPM, JIT, and TQM. It is interesting how the author dedicates time to offer readers with a vivid background on lea accounting coupled with a clear mention of the aims and objectives of the study (Kennedy amp. Widener 2008). Finally, the introduction outlines how the article would be subdivided from literature review, to a discussion on methodology, case study description, summary and conclusion. ReferenceKennedy, F.A. amp. Widener, S.K., 2008. A control framework: Insights from evidence on lean accounting. Management Accounting Research, 19, pp.301–323.