Abstract
Before presenting and analyzing the research undertaken by Mrs. Abernethy and Mrs. Lillis on the impact of manufacturing flexibility on management control system, we estimate that it is important firstly to know more about the careers of these two professors. On the section of their book "Accounting, Organizations and Society" which deals with the "Impact of manufacturing flexibility on management control system design", the two Professors started by highlighting a management dilemma. This one is not expressly indicated, but we describe it as follows: Controlling manufacturing activities are sometimes considered as irrelevant when firms implement certain manufacturing strategies.For instance, the two authors began their paper by referring to Kaplan (1990) who expressed: "The relevance of accounting is most seriously questioned in firms implementing "new" manufacturing strategies".
