Barriers to Implementation of Lean Accounting in Manufacturing Companies

Darabi Roya · Razieh Moradi · Usef Toomari

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Accounting and Organizational Management Accounting Theory and Financial Reporting Quality and Supply Management

Abstract

According to previous researches and foreign studies, there are various barriers to implementation of lean accounting and this research aimed at studying these barriers. The data was collected using a questionnaire. This research is applied in its purpose, and a field study regarding its methodology. Student's t-Tests method was used to test hypotheses. The results show that cultural, technical, organizational and economic factors were barriers to implementation of lean accounting. Moreover, regarding the four groups of factors, technical factors had the highest degree of impeding and economic factors the lowest.

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References

1998Toyota production system: beyond large-scale production 1997Lean Thinking—Banish Waste and Create Wealth in your Corporation 1987Relevance Lost: The Rise and Fall of Management Accounting 2002Lean manufacturing: context, practice bundles, and performance 1991The machine that changed the world : the story of lean production 1988The New Manufacturing Challenge: Techniques for Continuous Improvement 2008A control framework: Insights from evidence on lean accounting 2003Real Numbers: Management Accounting in a Lean Organization

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2019A study on the barriers to lean manufacturing implementation for small-scale industries in Himachal region (India)2023Assessing the barriers to lean manufacturing adoption in the furniture industry of Bangladesh: a fuzzy-DEMATEL study

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