LEAN ACCOUNTING: ACCOUNTING CONTRIBUTION FOR LEAN MANAGEMENT PHILOSOPHY
Main Author: | |
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Publication Date: | 2013 |
Other Authors: | |
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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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) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
repository.mail.fl_str_mv |
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1799136448243302400 |