Fullerton et al. (2013)Fullerton, R. R., Kennedy, F. A., & Widener, S. K. (2013). Management accounting and control practices in a lean manufacturing environment. Accounting, Organizations and Society, 38(1), 50-71. http://dx.doi.org/10.1016/j.aos.2012.10.001. http://dx.doi.org/10.1016/j.aos.2012.10....
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To identify the relation degree of LP implementation and the level of information related to lean principles. |
50% of sample organizations adopt the principles of LP; 49% uses LA. |
Slavov et al. (2013)Slavov, T. N. B., Faria, A. C., Di Serio, L. C., & Pereira, A. N. (2013). Contabilidade Enxuta (Lean Accounting) na Indústria Automobilística: o caso da FIAT. Gestão & Regionalidade, 29(86), 88-103.
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To investigate how principles of lean accounting are applied and which information is generated by this philosophy in the automotive industry. |
Employment of target costing and kaizen cost, financial and non-financial indicators. Measurement of costs, waste and losses in production, information generating regarding inventory management. |
Simpson & Greenfield (2012)Simpson, L. L., & Greenfield, A. C., Jr. (2012). Providing cost accounting support for lean initiatives. Review of Business Research, 12(5), 30.
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To identify changes in transition from a traditional system to lean accounting. |
Control by value stream (adding value activities) is the adopted method concerning cost allocation. |
Li et al. (2012)Li, X., Sawhney, R., Arendt, E. J., & Ramasamy, K. (2012). A comparative analysis of management accounting systems’ impact on lean implementation. International Journal of Technology Management, 57(1-2-3), 33-48. http://dx.doi.org/10.1504/IJTM.2012.043950. http://dx.doi.org/10.1504/IJTM.2012.0439...
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To simulate distribution of industrial costs and result in three systems: management accounting, ABC and costing by value stream. |
Costing value stream is the best alternative to establishing an operational and financial alignment in a lean environment. |
Chiarini (2012)Chiarini, A. (2012). Lean production: mistakes and limitations of accounting systems inside the SME sector. Journal of Manufacturing Technology Management, 23(5), 681-700. http://dx.doi.org/10.1108/17410381211234462. http://dx.doi.org/10.1108/17410381211234...
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Case study focusing on small and medium-sized companies with lean deployment. |
Accounting by value stream had no advance; ABC is better despite investments and increased bureaucracy. |
Barros et al. (2012)Barros, L. F. S., Santos, R. F., & Santos, N. M. B. F. (2012). Custeio do fluxo de valor: um estudo empírico da metodologia de custeio da contabilidade da produção enxuta (lean accounting). In Anais do XIX Congresso Brasileiro de Custos (pp. 1-12). São Leopoldo: Associação Brasileira de Custos. Recuperado em 25 de julho de 2013, de http://anaiscbc.emnuvens.com.br/anais/article/view/414
http://anaiscbc.emnuvens.com.br/anais/ar...
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Case study in company that was not in an advanced level of LP, as still needed to maintain significant levels of stocks. |
Methodology and cost control by value stream simplifies costing; faster information to support managers in decisions. |
Kennedy & Widener (2008)Kennedy, F. A., & Widener, S. K. (2008). A control framework: Insights from evidence on lean accounting. Management Accounting Research, 19(4), 301-323. http://dx.doi.org/10.1016/j.mar.2008.01.001. http://dx.doi.org/10.1016/j.mar.2008.01....
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To analyze paradigm change in traditional accounting derived from LP deployment. |
Accounting practices mediate strategic initiatives of factory and design of management control system by value stream. |