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The implementation of lean manufacturing practices (LMPs) in large-scale enterprises is growing globally. However, its implementation in micro-, small- and medium-scale enterprises (MSMEs), particularly in developing countries is still slow. Despite the slow adoption, prior literature has mainly focussed on investigating the motives for the implementation of LMPs in MSMEs. There is an urgent need to investigate both reasons for (RF), i.e. determinants and reason against (RA), i.e. barriers in LMPs adoption. This study attempts to address this gap by utilizing behavioural reasoning theory (BRT) to present a behavioural reasoning perspective of MSME employees on the implementation of LMPs. We investigate the relationships between employee values (VALs), reasons (for and against), attitude (ATT) and behavioural intentions (INTs) towards LMPs implementation. Furthermore, we also analysed the moderating …