Journal of
Marketing Development and Competitiveness






Scholar Gateway


Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106) 



JOURNAL OF ACCOUNTING AND FINANCE 


Lean Accounting: Current State and Future Needs Assessment


Author(s): Gene Fliedner

Citation: Gene Fliedner, (2018) "Lean Accounting: Current State and Future Needs Assessment",  Journal of Accounting and Finance, Vol. 18, ss. 3, pp. 94-104

Article Type: Research paper

Publisher: North American Business Press

Abstract:

Lean practitioners use a various performance assessment and control metrics. Anecdotal evidence
suggests some cost accounting metrics do not serve lean practitioners well. This recognition has led to
the recent emergence of lean accounting. This paper focuses on the impetus for its emergence. The
limitations of current cost accounting practices as they pertain to lean practitioners are identified and
explained. The content is not to suggest a better means of accounting, but rather to recognize the reasons for the emergence of lean accounting and to provide guidance relevant towards the creation of system assessment and control metrics for lean practitioners