LEAN ACCOUNTING: ACCOUNTING CONTRIBUTION FOR LEAN MANAGEMENT PHILOSOPHY

Bibliographic Details
Main Author: Rosa, Ana Cristina Raposo
Publication Date: 2013
Other Authors: Machado, Maria João Cardoso Vieira
Format: Article
Language: eng
Source: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Download full: https://tmstudies.net/index.php/ectms/article/view/474
Summary: The aim of this study is to perform a literature review on lean management philosophy, identifying its main points and checking compatibility between this philosophy and management accounting models, considered by the theory as more suitable. This paper’s more specific goals are the following: to identify which product valuation methods, and which performance assessment methods are more suitable for use with lean philosophy. For this purpose we reviewed scientific articles, related with lean accounting and published up to January of 2011. The results obtained allow us to conclude that regarding product valuation only value stream costing follows all lean principles. Product valuation using activity-based costing does not agree with the lean management goals. Performance assessment must be focused on three points: work cell, value streams, and visual management. Lean philosophy researchers are critical regarding Balanced Scorecard, but they are not however explicit about the incompatibilities between both philosophies.
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spelling LEAN ACCOUNTING: ACCOUNTING CONTRIBUTION FOR LEAN MANAGEMENT PHILOSOPHYLean AccountingCost ManagementPerformance.The aim of this study is to perform a literature review on lean management philosophy, identifying its main points and checking compatibility between this philosophy and management accounting models, considered by the theory as more suitable. This paper’s more specific goals are the following: to identify which product valuation methods, and which performance assessment methods are more suitable for use with lean philosophy. For this purpose we reviewed scientific articles, related with lean accounting and published up to January of 2011. The results obtained allow us to conclude that regarding product valuation only value stream costing follows all lean principles. Product valuation using activity-based costing does not agree with the lean management goals. Performance assessment must be focused on three points: work cell, value streams, and visual management. Lean philosophy researchers are critical regarding Balanced Scorecard, but they are not however explicit about the incompatibilities between both philosophies.University of Algarve2013-04-12info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://tmstudies.net/index.php/ectms/article/view/474Revista Encontros Científicos - Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 886-895Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 886-895Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 886-895Revista Encontros Científicos - Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 886-8952182-8466reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPenghttps://tmstudies.net/index.php/ectms/article/view/474https://tmstudies.net/index.php/ectms/article/view/474/830Copyright (c) 2016 Tourism & Management Studiesinfo:eu-repo/semantics/openAccessRosa, Ana Cristina RaposoMachado, Maria João Cardoso Vieira2023-12-27T10:25:18Zoai:ojs.pkp.sfu.ca:article/474Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T00:56:17.315798Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv LEAN ACCOUNTING: ACCOUNTING CONTRIBUTION FOR LEAN MANAGEMENT PHILOSOPHY
title LEAN ACCOUNTING: ACCOUNTING CONTRIBUTION FOR LEAN MANAGEMENT PHILOSOPHY
spellingShingle LEAN ACCOUNTING: ACCOUNTING CONTRIBUTION FOR LEAN MANAGEMENT PHILOSOPHY
Rosa, Ana Cristina Raposo
Lean Accounting
Cost Management
Performance.
title_short LEAN ACCOUNTING: ACCOUNTING CONTRIBUTION FOR LEAN MANAGEMENT PHILOSOPHY
title_full LEAN ACCOUNTING: ACCOUNTING CONTRIBUTION FOR LEAN MANAGEMENT PHILOSOPHY
title_fullStr LEAN ACCOUNTING: ACCOUNTING CONTRIBUTION FOR LEAN MANAGEMENT PHILOSOPHY
title_full_unstemmed LEAN ACCOUNTING: ACCOUNTING CONTRIBUTION FOR LEAN MANAGEMENT PHILOSOPHY
title_sort LEAN ACCOUNTING: ACCOUNTING CONTRIBUTION FOR LEAN MANAGEMENT PHILOSOPHY
author Rosa, Ana Cristina Raposo
author_facet Rosa, Ana Cristina Raposo
Machado, Maria João Cardoso Vieira
author_role author
author2 Machado, Maria João Cardoso Vieira
author2_role author
dc.contributor.author.fl_str_mv Rosa, Ana Cristina Raposo
Machado, Maria João Cardoso Vieira
dc.subject.por.fl_str_mv Lean Accounting
Cost Management
Performance.
topic Lean Accounting
Cost Management
Performance.
description The aim of this study is to perform a literature review on lean management philosophy, identifying its main points and checking compatibility between this philosophy and management accounting models, considered by the theory as more suitable. This paper’s more specific goals are the following: to identify which product valuation methods, and which performance assessment methods are more suitable for use with lean philosophy. For this purpose we reviewed scientific articles, related with lean accounting and published up to January of 2011. The results obtained allow us to conclude that regarding product valuation only value stream costing follows all lean principles. Product valuation using activity-based costing does not agree with the lean management goals. Performance assessment must be focused on three points: work cell, value streams, and visual management. Lean philosophy researchers are critical regarding Balanced Scorecard, but they are not however explicit about the incompatibilities between both philosophies.
publishDate 2013
dc.date.none.fl_str_mv 2013-04-12
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://tmstudies.net/index.php/ectms/article/view/474
url https://tmstudies.net/index.php/ectms/article/view/474
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv https://tmstudies.net/index.php/ectms/article/view/474
https://tmstudies.net/index.php/ectms/article/view/474/830
dc.rights.driver.fl_str_mv Copyright (c) 2016 Tourism & Management Studies
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2016 Tourism & Management Studies
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv University of Algarve
publisher.none.fl_str_mv University of Algarve
dc.source.none.fl_str_mv Revista Encontros Científicos - Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 886-895
Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 886-895
Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 886-895
Revista Encontros Científicos - Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 886-895
2182-8466
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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