Lean accounting: accounting contribution for lean management philosophy
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://ciencia.iscte-iul.pt/public/pub/id/8657 http://hdl.handle.net/10071/9825 |
Resumo: | 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 managementPerformanceThe 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.UALg ESGHT2015-09-18T16:58:43Z2013-01-01T00:00:00Z20132015-09-18T16:57:08Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://ciencia.iscte-iul.pt/public/pub/id/8657http://hdl.handle.net/10071/9825eng2182-8458Rosa, A.Machado, M.info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-09T18:00:19Zoai:repositorio.iscte-iul.pt:10071/9825Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:31:57.162522Repositório 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, A. 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, A. |
author_facet |
Rosa, A. Machado, M. |
author_role |
author |
author2 |
Machado, M. |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Rosa, A. Machado, M. |
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 |
2013-01-01T00:00:00Z 2013 2015-09-18T16:58:43Z 2015-09-18T16:57:08Z |
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://ciencia.iscte-iul.pt/public/pub/id/8657 http://hdl.handle.net/10071/9825 |
url |
https://ciencia.iscte-iul.pt/public/pub/id/8657 http://hdl.handle.net/10071/9825 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
2182-8458 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UALg ESGHT |
publisher.none.fl_str_mv |
UALg ESGHT |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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