Implementing a Lean Accounting System in a Lean Enterprise

Abstract

Lean Accounting is as an alternative approach to traditional management accounting systems in managing, evaluating, controlling and accounting processes of companies that implement lean strategies. The main purpose of Lean Accounting is to favor lean strategies and solve problems caused by traditional accounting systems. Lean Accounting offers an accounting support to lean operations and proposes the use of lean tools within the accounting area. \nThe aim of this paper is to explore existing literature on cost management and accounting practices within a lean manufacturing environment, with particular attentions on Lean Accounting, in order to describe characteristics, principles and tools of this innovative approach. The paper then outlines earliest results of a case study about designing and implementing a LA system in an Italian manufacturing enterprise. Weaknesses and problems associated with the introduction of Lean Accounting are discussed

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