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Rosa, A. & Machado, M. (2013). Lean accounting: accounting contribution for lean management philosophy. Tourism and Management Studies. 3 (SI), 886-895

A. Rosa and M. J. Machado,  "Lean accounting: accounting contribution for lean management philosophy", in Tourism and Management Studies, vol. 3, no. SI, pp. 886-895, 2013

@article{rosa2013_1714883322122,
	author = "Rosa, A. and Machado, M.",
	title = "Lean accounting: accounting contribution for lean management philosophy",
	journal = "Tourism and Management Studies",
	year = "2013",
	volume = "3",
	number = "SI",
	pages = "886-895",
	url = "http://www.tmstudies.net/index.php/ectms/article/view/474"
}

TY  - JOUR
TI  - Lean accounting: accounting contribution for lean management philosophy
T2  - Tourism and Management Studies
VL  - 3
IS  - SI
AU  - Rosa, A.
AU  - Machado, M.
PY  - 2013
SP  - 886-895
SN  - 2182-8458
UR  - http://www.tmstudies.net/index.php/ectms/article/view/474
AB  - 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.
ER  -