Lean accounting: a structured literature review

PurposeThe purpose of the paper is to perform a review and analyze the literature on lean accounting (LA) to develop insights into how LA research is developing, offering a critique of the research to date and underlining future research opportunities.Design/methodology/approachThe research uses a structured literature review (SLR) to categorize and analyze 39 research articles from relevant journals with a publication date from 1996 to 2020 (September) and to answer three research questions.FindingsFindings demonstrated that although LA seems to be the most suitable method for lean companies, it still lacks research in terms of the role of accountants in lean organizations as well as how its concepts are integrated with the generally accepted accounting principles (GAAP).Practical implicationsThe paper provides both academics and practitioners with valuable insights regarding the role of management accounting and accountants in the pursuit of lean transformation, presenting meaningful themes and a complete analysis of the literature along with research gaps for future research.Originality/valueThe paper contributes to lean manufacturing literature by providing a comprehensive SLR of articles regarding LA. Also, the paper serves as a basis for developing future research agendas in management accounting practices for lean organizations.

Decoupling in lean management accounting practices

Purpose: The research presented in the article focused on analyzing how experts perceive lean management accounting practices in companies that operate in Poland. The construct of decoupling derived from the neo-institutional theory was adopted as the main theoretical lens. Methodology/approach: The empirical material collected in the form of interviews with experts was studied using qualitative content analysis. Findings: The practices of lean management accounting discussed by the experts were characterized by numerous inconsistencies linked to competing logics of the enterprise management and the accounting role. We show that the contradictions in the assumptions of particular logics were reflected in the decoupling of the internal information system. The decoupling was multidimensional and related to the complex influence of social factors. Research limitations/implications: The research, although conducted on a relatively narrow group of experts, gives an insight into the impact of institutional factors as deter-minants of management accounting practices. Originality/value: The results confirmed that the lean accounting practices implemented in the heterogeneous institutional field are hybrid in character.

Leveraging a lean region based on blockchain technology

This article summarizes the arguments and counterarguments in the framework of the scientific discussion on the use of economical accounting in production, considering modern technologies of waste utilization. The main objective of the study is to conduct an analysis of the emergence of waste in various sectors of the national economy of Ukraine. The main ways of utilization of waste are determined. Systematization of literary sources and approaches to solving the problem allowed us to determine the problems of the operation of lean accounting and lean production. After analyzing the proposed problems of domestic and foreign scientists regarding the implementation of lean accounting, it is appropriate to conclude that the main obstacle to the establishment of a system of lean accounting is the lack of a definite methodological approach for the implementation of such a system. The urgency of solving this scientific problem is that to determine the ways of utilization of waste, it is necessary to keep an account of them considering the usefulness of the use of waste. An important area of research in the accounting system is the allocation of lean accounting and the latest concept of management of a production enterprise, which is aimed at eliminating the losses of production resources – lean production. The high level of organization of lean accounting is no longer a factor in achieving success, but the result. Obtaining a high level of organization of accounting processes (both basic and auxiliary) will allow the company to save a significant amount of resources. Among the fact that the concept of lean accounting involves fundamentally new approaches to the culture of management and accounting organization at the enterprise. Investigating the issue of conducting business operations related to the use of waste in production, its storage, utilization is necessary for the formation of a proper system of accounting and information support for the adoption of management decisions on the recycling the waste and the use of modern waste recycling technologies. The methodical tools of the conducted research were the methods of empirical analysis, the method of observation and generalization of the results of the conducted research. The research object was chosen by the industrial sector of Ukraine.

The alignment between management accounting and lean manufacturing: rhetoric and reality

Purpose Lean manufacturing (LM) has advocated gains by reducing waste and intensifying continuous improvement. As a holistic organizational policy, it must overpass the limits of the manufacturing function. Management accounting should be aligned to lean thinking, aiming to meet the demands and goals of a lean organization. This paper aims to investigate the degree of alignment between management accounting systems and LM practices. Design/methodology/approach Two representative case studies were carried out in industry leaders in the implementation of LM, in Brazil. The key research constructs and were identified by means of a systematic literature review. The rhetoric and practice concerning the alignment between management accounting and LM are discussed based on the existing theory and the conducted case studies. Findings The analysis showed that many of the principles that form the rhetoric of lean accounting are far from the accounting practices observed in the companies. Using the theory-building function of case studies, 10 propositions to be tested in future research are proposed. The main propositions are also summarized in a framework based on analogies with optical lenses. Originality/value To the best of the knowledge, there are no previous in-depth studies focusing on characterizing this alignment between management accounting and LM practices. The analysis yields prescriptive directions for managers that seek to improve this alignment in their business. This study also proposes a five-stage maturity model, which can be used by the managers to assess this alignment and to set goals for reaching more advanced levels of maturity.

Accounting Lean Management Model Based on Big Data

In the environment of slowing down world economic development, the uncoordinated extensive production and industrial policies in China in the past caused the imbalance of economic supply in China. In this paper, through the use of literature analysis, comparative analysis and case analysis, taking l manufacturing enterprise as a case, through the analysis of enterprise production mode and cost management mode, through the construction of lean accounting cost management framework, the cost management of l enterprise is studied from four aspects. Through the analysis, it can be seen that the non productive resources of employees account for 36.37%, of which the rework time accounts for 61.05%, and the handling time accounts for 23.26%. Compared with the traditional cost management, lean accounting is more suitable for the management of lean enterprises. Finally, the lean management of the enterprise is predicted.

Lean Accounting and Value Stream Costing for More Efficient Business Processes

Required customer value, just in time delivery, elimination of all forms of waste from production and all business processes in the company and the like are basic characteristics of lean business concept. Achieving and maintaining competitive advantage, implies to carefully consider and apply the five principles of the Lean concept and establish a value stream. Primarily, the Lean concept was applied in the production process, but due to the numerous perceived benefits, the Lean concept can be applied in all company processes, including accounting. Lean accounting involves changing financial reporting, business process control and business decision-making processes. Lean accounting relies on the value stream with all income and expenses. The paper analyzes the application of value stream costing and financial effects of business improvement using the Lean concept.