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                <term xml:lang="fr">lean manufacturing</term>
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              <p>The aim of this paper is to investigate whether management control systems change to support a lean manufacturing strategy. All statistical treatments were performed on a sample of 171 French manufacturing firms where lean manufacturing is formally implemented. Our results show that only trained firms arrive to a total alignment of practices. This alignment is a 2-steps/2-floors procedure. The first step consists in management control practices alignment (employee empowerment and visual measures) to the shop floor. The second step consists in management accounting practices alignment (VSC, simplify reporting and inventory tracking) to the hierarchical level. Nevertheless, the effect of the time dimension can be reduced by the intensity with which lean manufacturing is put into place.</p>
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              <p>L’article cherche a comprendre l’effet de la maturité (ancienneté et intensité de mise en place) du lean manufacturing sur le degré d’alignement des systèmes de contrôle de gestion. Un échantillon de 171 entreprises industrielles françaises ayant formellement mis en place le lean manufacturing a été constitué. Les résultats montrent que seules les entreprises françaises les plus matures arrivent a un alignement total. Cet alignement, quand il s’obtient, est à deux étages. Une première étape concerne l’alignement des systèmes de contrôle destines au niveau opérationnel : l’habilitation des salaries et la disponibilité de l’information sous forme visuelle. Une seconde étape se traduit par l’alignement des systèmes de caontrôle de niveau hiérarchique supérieur : la chaine de valeur des couts, la simplification du système de reporting et du suivi des stocks. Toutefois, l’effet de la dimension temporelle peut être attenué par l’intensité de mise en place du lean manufacturing.</p>
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