Management And Accounting Web

Just-In-Time and Lean Enterprise Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Just-In-Time Main Page | Japanese Management Main Page | Lean Accounting and Lean Concepts

Abramovitch, I. 1994. Beyond kaizen. Success (January/February): 85-88.

Aggarwal, S. C. 1985. MRP, JIT, OPT, FMS? Harvard Business Review (September-October): 8-10.

Allen, J., C. Robinson and D. Stewart. 2001. Lean manufacturing: A plant floor guide. Society of Manufacturing Engineers.

Alles, M., S. M. Datar and R. A. Lambert. 1995. Moral hazard and management control in just-in-time settings. Journal of Accounting Research (Studies on Managerial Accounting): 177-204. (JSTOR link).

Alonso, R. L. and C. W. Frasier. 1991. JIT hits home: A case study in reducing management delays. Sloan Management Review (Summer): 59-67.

Amar, A. D. 1984. Japanese production management - Just-in-time and total quality control: Review and critique. Mid-Atlantic Journal of Business (Summer): 55-59.

Aranoff, G. 2010. No-inventory standard costing for JIT manufacturers: Maximizing backflush costing. Cost Management (January/February): 34-37.

Baggaley, B. 2006. Using strategic performance measurements to accelerate lean performance. Cost Management (January/February): 36-44.

Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part I. Journal of Cost Management (March/April): 23-27. (Summary).

Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part II. Journal of Cost Management (May/June): 24-30. (Summary).

Bailes, J., I. Kleinsorge and L. White. 1992. How support services can use process control: The idea is to let people manage themselves. Management Accounting (October): 45-51.

Bailes, J. C. and I. K. Kleinsorge. 1992. Cutting waste with JIT. Management Accounting (June): 28-32. (Discussion of Oregon Cutting Systems (OCS) Zero inventory production system (ZIPS)).

Baitler, J. 2003. The power of effective procurement and strategic suppliers. Strategic Finance (August): 36-40.

Baker, E. M. 1984. Counting costs: Another approach to supplier rating. Quality Progress (November): 67-69.

Baker, W. M., T. D. Fry and K. Karwan. 1994. The rise and fall of time-based manufacturing. Management Accounting (June): 56-59. (Related to problems caused by traditional accounting measurements).

Balakrishnan, R., T. J. Linsmeier and M. Venkatachalam. 1996. Financial benefits from JIT adoption: Effects of customer concentration and cost structure. The Accounting Review (April): 183-205. (JSTOR link).

Balle, F. and M. Balle. 2005. The Gold Mine: A Novel of Lean Turnaround. The Lean Enterprise Institute.

Balle, M. and F. Belle. 2009. The Lean Manager: A Novel of Lean Transformation. The Lean Enterprise Institute.

Bandyopadhyay, J. K. 1993. Poka yokay systems to ensure zero defect quality manufacturing. International Journal of Management 10 (1): 29-33.

Banker, R. D., G. Potter and R. G. Schroeder. 1993. Reporting manufacturing performance measures to workers: An empirical study. Journal of Management Accounting Research (5): 33-55.

Bargerstock, A. and Y. Shi. 2016. Leaning away from standard costing: Lean companies need value stream costing and new performance metrics. Strategic Finance (June): 38-45.

Barter, D. and B. V. Balachandran. 2002. Velocity costing for a manufacturing environment. Journal of Cost Management (January/February): 39-42.

Barton, M. F., S. P. Agrawal and Lynn Rockwell. 1988. Meeting the challenge of Japanese Management concepts. Management Accounting (September): 49-53.

Beischel, M. E. and K. R. Smith. 1991. Linking the shop floor to the top floor. Management Accounting (October): 25-29.

Benson, B. B. 2016. Hoshin Kanri: The fundamental starting point for lean success. Cost Management (January/February): 15-18.

Bhasin, S. 2008. Lean and performance measurement. Journal of Manufacturing Technology Management 19(5): 670-684. (Recommends using a balanced scorecard).

Billesbach, T., A. Harrison, and S. Croom-Morgan. 1991. Just-in-time: A United States United Kingdom comparison. International Journal of Operations & Production Management 11(10).

Blank, S. 2013. Why the lean start-up changes everything. Harvard Business Review (May): 63-72.

Bledsoe, N. L. and R. W. Ingram. 1997. Customer satisfaction through performance evaluation. Journal of Cost Management (Winter): 43-50. (Summary).

Borris, S. 2005. Total Productive Maintenance: Proven Strategies and Techniques to Keep Equipment Running at Maximum Efficiency. McGraw-Hill Professional.

Borris, S. 2012. Strategic Lean Mapping. McGraw-Hill Professional.

Borthick, A. F., P. L. Bowen, and M. C. Sullivan. 1998. Controlling JIT II: Making the system monitor itself. Journal of Cost Management (July/August): 33-41. (Summary).

Bradford, M., T. Mayfield and C. Toney. 2001. Does ERP fit in a lean world? Strategic Finance (May): 28-34.

Bragg, S. M. 2000. Just-In-Time Accounting. John Wiley & Sons.

Bragg, S. M. 2001. Accounting Best Practices. 2nd ed. John Wiley & Sons.

Bragg, S. M. 2001. Just-in-Time Accounting: How to Decrease Costs and Increase Efficiency. John Wiley & Sons.

Brewer, P. and F. Kennedy. 2008. Creating a lean enterprise: The case of the Lebanon Gasket Company. IMA Educational Case Journal 1(4): 1-8.

Brewer, P. C. and F. A. Kennedy. 2006. Motivating lean behavior: The role of accounting. Cost Management (November/December): 22-29.

Brewton, J. 2009. The lean office: Develop lean administrative procedures. Cost Management (March/April): 40-47.

Brown, K. A. and T. R. Mitchell. 1991. A comparison of just-in-time and batch manufacturing: The role of performance obstacles. The Academy of Management Journal 34(4): 906-917. (JSTOR link).

Byrne, A. and J. P. Womack. 2012. The Lean Turnaround: How Business Leaders Use Lean Principles to Create Value and Transform Their Company. McGraw-Hill.

Bryne, S. 2011. Does individual locus of control matter in a JIT environment? Journal of Applied Management Accounting Research (Winter): 37-58.

Callioni, G., X. de Montgros, R. Slagmulder, L. N. Van Wassenhove and L. Wright. 2005. Inventory-driven costs. Harvard Business Review (March): 135-141. ("Inventory affects costs in more ways than you may realize. Understanding and managing inventory-driven costs can have a significant impact on margins." The cost of inventory include component devaluation, price protection, product return, obsolescence, and holding cost).

Calvasina, R. V. and E. J. Calvasina. 1989. Beware the new accounting myths. Management Accounting (December): 41-45.

Carnes, K. and S. Hedin. 2005. Accounting for lean manufacturing: Another missed opportunity? Management Accounting Quarterly (Fall): 28-35.

Carr, L. P. and C. D. Ittner. 1992. Measuring the cost of ownership. Journal of Cost Management (Fall): 42-51. (Summary).

Carr, L. P., W. C. Lawler and J. K. Shank. 2002. Reconfiguring the value chain: Levi's personal pair. Journal of Cost Management (November/December): 9-17. (Summary).

Casey, J. and D. Wuestman. 2015. Lean leadership: Coaching to connect the dots. Strategic Finance (May): 23-25.

Casher, J. D. and R. H. Metzger. 1998. Leverage your vendor relationships and enhance your bottom line. Management Accounting (March): 51-54.

Castellano, J. F. and R. Burrows. 2011. Relevance lost: The practice/classroom gap. Management Accounting Quarterly (Winter): 41-48. (Summary).

Castellano, J. F., S. Young, D. Anderson and W. McLean. 2004. Process-based measurements: The key to more effective decision making. Cost Management (September/October): 5-14.

Chase, R. B. and D. M. Stewart. 1994. Make your service fail-safe. Sloan Management Review (Spring): 35-44.

Chongwatpol, J. and R. Sharda. 2013. Achieving lean objectives through RFID: A simulation-based assessment. Decision Sciences 44(2): 239-296. (Investigation of whether radio frequency identification technologies in manufacturing can complement lean manufacturing).

Clark, F. E. 1928. An analysis of the causes and results of hand-to-mouth buying. Harvard Business Review (July): 394-400.

Clark, K. B., and R. H. Hayes 1986.Why some factories are more productive than others. Harvard Business Review (September-October): 66-73.

Clemens, J. D. 1991. How we changed our accounting system. Management Accounting (February): 43-46. (Simplified accounting for JIT etc.).

Clements, R. B. and C. W. Spoede. 1992. Trane's SOUP accounting. Management Accounting (June): 46-52. (New cost system developed from the alphabet soup of JIT, CIM, TQC etc.).

Clinton, B. D., and H. Ko-Cheng. 1997. JIT and the balanced scorecard: Linking manufacturing control to management control. Management Accounting (September): 18-24. (Summary).

Clinton, B. D. and S. C. Del Vecchio. 2002. Cosourcing in manufacturing. Journal of Cost Management (September/October): 5-12. (Summary).

Clinton, B. D. and S. C. Del Vecchio. 2002. Cosourcing in manufacturing - Just in time. Journal of Cost Management (November/December): 30-37. (Summary).

Cochran, D. S., J. Linck and J. Won. 2001. Manufacturing system design of automotive bumper manufacturing. Journal of Manufacturing Systems. (See this article and several related articles on the Collective System Design web site. Also see the Johnson 2006 summary).

Cohen, F. 2011. Improving processes in your practice: Do the same thing with less, or more with the same thing with lean six sigma and lean principles in your toolbox. Medical Economics (June): 60-62,-67-69. (Note).

Cohen, F. and O. Dahl. 2009. Lean Six Sigma for the Medical Practice. Greenbranch Publishing.

Cokins, G. 2003. Identifying and measuring the cost of error and waste. Journal of Cost Management (March/April): 6-15.

Cooper, R. 1994. The role of activity-based systems in supporting the transition to the lean enterprise. Advances In Management Accounting (3): 16.

Cooper, R. 1995. When Lean Enterprises Collide: Competing through Confrontation. Harvard Business School Publishing.

Cooper, R. 1996. Activity-based costing and the lean enterprise. Journal of Cost Management (Winter): 6-14. (Summary).

Cooper, R. and R. Slagmulder. 1999. Interorganizational Cost Management. Productivity Press.

Cooper, R. and R. Slagmulder. 1999. Supply Chain Development for the Lean Enterprise: Interorganizational Cost Management. Productivity Press.

Cooper, R. and R. Slagmulder. 2003. Interorganizational costing, Part 1. Cost Management (September/October): 14-21. (Summary).

Cooper, R. and R. Slagmulder. 2003. Interorganizational costing, Part 2. Cost Management (November/December): 12-24. ( Summary).

Cooper, R. and R. Slagmulder. 2004. Interorganizational cost management and relational context. Accounting, Organizations and Society 29(1): 1-26.

Coulthurst, N. 1989. The new factory. Management Accounting UK 67(3): 30-34.

Crusoe, J., G. Schmelzle, and T. E. Buttross. 1999. The hidden costs of adopting JIT manufacturing. Journal of Cost Management (December): 23-26. (Summary).

Cunningham, J. E., O. Fiume and W. L. Truit. 2003. Real Numbers: Management Accounting in a Lean Organization. Managing Times Press.

Daniel, S. J., and W. D. Reitsperger. 1991. Management control systems for JIT: Empirical comparison of Japan and the U.S. Journal of International Studies (Fourth Quarter): 603-617.

Davenport, T. H. and J. Glaser. 2002. Just-in-time delivery comes to knowledge management. Harvard Business Review (July): 107-111. (Summary).

Davies, S. 2009. Evolution of the Toyota production system. Engineering & Technology (May 20). (According to Davies, Mitsubishi learned how to use takt time from the Germans. Toyota combined the concepts of flow production, pull systems, level production, and takt time to form the basis for just-in-time. Takt time limits production to avoid either over or under production).

Davis, J. P. 1987. Accounting in a just-in-time environment. Controller's Quarterly 3(1): 26-29.

Davy, J. A., R. E. White, N. J. Merritt and K. Gritzmacher. 1992. A derivation of the underlying constructs of just-in-time management systems. The Academy of Management Journal 35(3): 653-670. (JSTOR link).

DeFreitas, D. G., J. W. Gillett, R. L. Fink and W. Cox. 2013. Getting lean and mean at Caterpillar with ABM. Strategic Finance (January): 24-33.

Deluzio, M. and B. Hawkey. 2006. Strategy deployment: Effective alignment of lean to drive profitable growth. Cost Management (March/April): 30-39.

Deluzio, M. C. 1993. Management accounting in a just-in-time environment. Journal of Cost Management (Winter): 6-15. (Summary).

Deluzio, M. C. 1993. The tools of just-in-time. Journal of Cost Management (Summer): 13-20. (Summary).

Dhavale, D. 1996. Management Accounting Issues in Cellular Manufacturing and Focused Factory Systems. Montvale, NJ: Institute of Management Accountants.

Dhavale, D. G. 1993. Activity-based costing in cellular manufacturing systems. Journal of Cost Management (Spring): 13-27.

Dhavale, D. G. 1996. Performance measures for cell manufacturing and focused factory systems. Journal of Cost Management (Spring): 59-69.

Dhavale, D. G. and J. Sounderpandian. 1993. Flexible budgets for cellular manufacturing systems. Abacus 29(1): 75-89.

Dodd, A. J. 1996. The just-in-time environment. Chapter A3. Handbook of Cost Management. Warren, Gorham & Lamont: A3-1-A3-35.

Doerman, S. 2009. Finding value in lean. Industrial Engineer (August): 30-33.

Donelan, J. G. and E. A. Kaplan. 1998. Value chain analysis: A strategic approach to cost management. Journal of Cost Management (March/April): 7-15. (Summary).

Dyer, J. H. 1996. How Chrysler created an American keiretsu. Harvard Business Review (July-August): 42-43, 46-47, 50-56. (Summary).

Dyer, R. 2016. Kaizen. Cost Management (January/February): 19-21.

Edwards, J.M. and W.A. Wheeler. 1987. Integrating MRP II with JIT. Coopers & Lybrand Publication.

Engelund, E. H., G. Breum and A. Friis. 2009. Optimization of large-scale food production using lean manufacturing principles. Journal of Food Service (20): 4-14.

Engwall, R. L. 1989. CIM/JIT investment justification. Journal of Cost Management (Fall): 35-39.

Esrock, Y. P. 1985. Impact of reduced set up time. Production and Inventory Management (4th Quarter): 94-100.

Fedorowicz, J. 2002. Discussion of adoption of just-in-time and electronic data interchange systems and perceptions of cost management systems effectiveness. International Journal of Accounting Information Systems 3(1): 63-68.

Flapper, S.D., Miltenburg, G.J. and J. Wijngaard. 1991. Embedding JIT into MRP. International Journal of Production Research 29(2): 329-341.

Flinchbaugh, J., A. Carlino and D. Pawley. 2005. The Hitchhiker's Guide to Lean: Lessons from the Road. Society of Manufacturing Engineers.

Flynn, B. B., S. Sakakibara and R. G. Schroeder. 1995. Relationship between JIT and TQM: Practices and performance. The Academy of Management Journal 38(5): 1325-1360. (JSTOR link).

Foster, G. and C. T. Horngren. 1987. JIT: Cost accounting and cost management issues. Management Accounting (June): 19-25. (Summary).

Foster, G. and C. T. Horngren. 1988. Cost accounting and cost management in a JIT environment. Journal of Cost Management (Winter): 4-14.

Fox, R. E. 1982. MRP, kanban, or OPT: What's best? Inventories and Production Magazine (July-August).

Fullerton, R., S. F. Gunnell and R. C. Murray. 2013. Autoliv, Inc.: Using lean practices to improve the A/P reconciliation process. IMA Educational Case Journal 6(3): 1-5.

Fullerton, R. R. 2003. Performance measurement and reward systems in JIT and non-JIT firms. Cost Management (November/December): 40-47. (Summary).

Fullerton, R. R. and C. S. McWatters. 2002. The role of performance measures and incentive systems in relation to the degree of JIT implementation. Accounting, Organizations and Society 27(8): 711-735. (Summary).

Fullerton, R. R., F. A. Kennedy and S. K. Widener. 2013. Management accounting and control practices in a lean manufacturing environment Accounting, Organizations and Society 38(1): 50-71.

Goodsell, J. 2009. Embracing the five lean principles. Management Services 53(3): 36-38.

Goodson, R. E. 2002. Read a plant - fast. Harvard Business Review (May): 105-113. (How the rapid plant assessment (RPA) process can tell you if a factory is truly lean in as little as 30 minutes. The process includes two tools: The RPA rating sheet includes 11 categories for assessing leanness, and the RPA questionnaire includes 20 yes or no questions). (Summary).

Gottesman, K. 1991. JIT manufacturing is more than inventory programs and delivery schedules. Industrial Engineering 23(5): 19-20, 58.

Graban, M. 2011. Lean Hospitals: Improving Quality, Patient Safety, and Employee Engagement. Second Edition. Productivity Press.

Grasso, L. P. 2005. Are ABC and RCA accounting systems compatible with lean management? Management Accounting Quarterly (Fall): 12-27.

Grasso, L. P. 2006. Barriers to lean accounting. Cost Management (March/April): 6-19.

Grasso, L. P. 2006. Letter to the editor: RCA is not lean. Cost Management (November/December): 6-8. (Response to Van der Merwes letter).

Green, F. B., F. Amenkhienan and G. Johnson 1991. Performance Measures and JIT. Management Accounting (February): 50-53.

Greenwood, T., M. Bradford and B. Greene. 2002. Becoming a lean enterprise: A tale of two firms. Strategic Finance (November): 32-39. (An oral surgeon and aircraft manufacturer become lean. Includes a list and some discussion of 13 basic lean tools: 5s, setup reduction, production to takt time, standard work, pull systems, method sheets, mistake proofing, flow production cell design, point-of-use material storage, visual controls, cross-training, total productive maintenance, and quality assurance - Table 1, p. 35).

Griffin, L and A Harrell. 1991. An empirical examination of managers' motivation to implement just-in-time procedures. Journal of Management Accounting Research (3): 98-112. (Summary).

Grout, J. R. 1997. Mistake-proofing production. Production and Inventory Management Journal 38(3):33-37.

Grout, J. R. 1998. Mistake-proofing: Process improvement through innovative inspection techniques. The Quality Yearbook, 1998 Edition: 405-414.

Grout, J. R. and B. T. Downs. 1998. Fail-safing and measurement control charts. Quality Management Journal 5(2): 67-75.

Grout, J. R. and M. E. Seastrand. 1987. Multiple operation lot sizing in a just-in­time environment. Production and Inventory Management (1st Quarter): 23-26.

Hagel, J. III., J. S. Brown and L. Davison. 2010. The Power of Pull: How Small Moves, Smartly Made, Can Set Big Things in Motion. Basic Books. (For a review see Hayashi, A. M. 2010. Are you 'pushing' in a 'pull' world? MIT Sloan Management Review (Spring): 16-18).

Hall, R. W., H. T. Johnson and P. B. B. Turney. 1990. Measuring Up: Charting Pathways to Excellence. Homewood, IL: Business One Irwin.

Hall, A. and R. W. Hall. 1983. Zero Inventories. Homewood, IL: Dow Jones - Irwin Press.

Hall, D. and J. Jackson. 1992. Speeding up new product development. Management Accounting (October): 32-36. (Extending JIT techniques to the entire value chain).

Hallowell, M. R., A. Veltri and S. Johnson. 2009. Safety & lean: One manufacturer's lessons learned and best practices. Professional Safety (November): 22-27.

Hammer, M. 2001. The superefficient company. Harvard Business Review (September): 82-91.

Harrell, H. W. 1992. Materials variance analysis and JIT: A new approach. Management Accounting (May): 33-35, 38.

Harris, C. and R. Harris. 2010. The work force transformation. Industrial Management (March/April): 16-20. (How to train a flexible work force).

Harris, D. and J. Cassidy. 2013. The adoption of lean operations and lean accounting on the profitability and cash flows of publicly traded companies. Advances in Management Accounting (22): 71-96.

Hassan, N., H. E. Brown and P. M. Saunders. 1993. Stolle puts world class into memory. Management Accounting (January): 22-25. (Related to JIT).

Hay, E. J. 1988. The Just-In-Time Breakthrough, New York, NY: John Wiley and Sons.

Hayashi, A. M. 2010. Are you 'pushing' in a 'pull' world? MIT Sloan Management Review (Spring): 16-18. (This is a review of Hagel, J. III, J. S. Brown and L. Davison. 2010. The Power of Pull: How Small Moves, Smartly Made, Can Set Big Things in Motion. Basic Books).

Hayes, R. H. 1981. Why Japanese Factories Work. Harvard Business Review (July-August): 57-66. (Summary).

Hayes, R. H., and K. B. Clark. 1985. Explaining observed productivity differentials between plants: Implication for operations research. Interfaces (November-December): 3-14.

Hayes, R. H., and K. B. Clark. 1986.Why some factories are more productive than others. Harvard Business Review (September-October): 66-73.

Hayes, R. H., and S.C. Wheelwright. 1984. Restoring Our Competitive Edge: Competing Through Manufacturing. John Wiley.

Hayes, R. H., S. C. Wheelwright and K. B. Clark. 1988. Dynamic Manufacturing: Creating the Learning Organization. New York: The Free Press.

Hemmer, T. 1995. Discussion of moral hazard and management control in just-in-time settings. Journal of Accounting Research (Studies on Managerial Accounting): 205-213. (JSTOR link).

Henderson, B. A., J. L. Larco and S. H. Martin. 1999. Lean Transformation: How to Change Your Business into a Lean Enterprise. Oaklea Publishing.

Hendricks, M. 1997. On the spot: A new twist on just-in-time management pays off for entrepreneurs and their customers. Entrepreneur (May): 80-81.

Hilker, C. 2011. Effective cost management for the lean enterprise. Cost Management (July/August): 17-22.

Hirano, H. 1989. JIT Factory Revolution: A Pictorial Guide to Factory Design of the Future. Cambridge, Massachusetts: Productivity Press.

Hobbs, D. P. 2003. Lean Manufacturing Implementation: A Complete Execution Manual for Any Size Manufacturer. J. Ross Publishing Inc.

Hohner, G. 1989. Managing the flow of quality information in manufacturing: Distributed processing and manufacturing cells. Journal of Cost Management (Fall): 50-54.

Howard, M. and R. Newman. 1993. From job shop to just-in-time - A successful conversion. Production and Inventory Management Journal (Third Quarter): 70-74.

Hugh, W. 1987. Short cycle management implementation: An approach taken at Motorola. Target: The Association For Manufacturing Excellence. 3(4): 19-24.

Huff, P. 2001. Using drum-buffer-rope scheduling rather than just-in-time production. Management Accounting Quarterly (Winter): 36-40. (Summary).

Hutchinson, R. and K. Liao. 2009. Zen accounting: How Japanese management accounting practice supports lean management. Management Accounting Quarterly (Fall): 27-35.

Imai, M. 1986. Kaizen: The Key To Japan's Competitive Success. New York: McGraw-Hill Publishing Company. (Summary).

Imai, M. 1997. Gemba Kaizen: A Commonsense, Low-Cost Approach to Management. McGraw Hill Professional Publishing.

Imberman, W. 1995. Is gainsharing the wave of the future? Management Accounting (November): 35-39. (Summary).

Institute of Management Accountants. 2006. Lean Enterprise Fundamentals. Institute of Management Accountants.

Ishikawa, A. and T. Nejo. 2004. Top Global Companies In Japan. World Scientific Publishing Co. Inc.

Japan Management Association. 1989. Kanban: Just-In-Time at Toyota. Cambridge, MA: Productivity Press.

Jimmerson, C. L. 2009. Value Stream Mapping for Healthcare Made Easy. Productivity Press.

Johnson, H. T. 2004. Confronting the tyranny of management by numbers: How business can deliver the results we care about most. Reflections: The Sol Journal of Knowledge, Learning, and Change 5(4): 51-61.

Johnson, H. T. 2006. Lean accounting: To become lean, shed accounting. Cost Management (January/February): 6-17. (Summary).

Johnson, H. T. 2006. Sustainability and "Lean Operations". Cost Management (March/April): 40-45. (Summary).

Johnson, H. T. 2010. How Toyota ran off the road - and how it can get back on track. Leverage Points Blog. Pegasus Communications (February 9).

Johnson, H. T. 2010. Toyota's current crisis: The price of focusing on growth not quality. The Systems Thinker (February): 2-6.

Jones, D. J. 1991. JIT & the EOQ model: Odd couple no more. Management Accounting (February): 54-57.

Journal of Accountancy. 2016. CGMA tools: Lean management techniques best practices checklists. Journal of Accountancy (April): 33-41.

Kalagnanam, S. S. and R. M. Lindsay. 1998. The use of organic models of control in JIT firms: Generalising Woodward's findings to modern manufacturing practices. Accounting, Organizations and Society 24(1): 1-30. (Summary).

Kapanowski, G. 2016. Continuous improvement project log. Cost Management (March/April): 6-9.

Kapanowski, G. 2016. Lean fundamentals for accountants. Cost Management (January/February): 5-14.

Kapanowski, G. 2016. Lean maturity assessment: From theory to practical use. Cost Management (May/June): 28-35.

Kapanowski, G. 2016. Lean visual management for effective business problem-solving. Cost Management (July/August): 37-47.

Kapanowski, G. 2016. Lean strategy: Customer focus for generating competitive advantage. Cost Management (September/October): 37-42.

Karmarkar, U. 1989. Getting control of just-in-time. Harvard Business Review 67(5): 122-131.

Katko, N. S. 2013. The Lean CFO: Architect of the Lean Management System. Productivity Press.

Katz, D. M. 2011. All in the timing: Recent catastrophes in Japan are spurring a reevaluation of just-in-time manufacturing. CFO (June): 33-35. (Lean inventories are vulnerable when a crisis hits).

Katzenbach, J. R. 2000. Peak Performance: Aligning the Hearts and Minds of Your Employees. Harvard Business School Press.

Kenderdine, J. M. and P. D. Larson. 1988. Quality and logistics: A framework for strategic integration. International Journal of Physical Distribution & Materials Management 18(6): 5-10.

Kennedy, F. A. and J. Huntzinger. 2005. Lean accounting: Measuring and managing the value stream. Cost Management (September/October): 31-38.

Kennedy, F. A. and P. C. Brewer. 2005. Lean accounting: What's it all about? Strategic Finance (November): 26-34.

Keys, D. E. 1991. Five critical barriers to successful implementation of JIT and total quality control. Industrial Engineering (January): 22-24.

Kharbanda, O. P. 1992. Japan's lessons for the west. CMA Magazine (February): 26-29.

Kinney, M. R. and W. F. Wempe. 2002. Further evidence on the extent and origins of JIT's profitability effects. The Accounting Review (January): 203-225. (JSTOR link).

Kocakülâh, M. C., A. D. Austill and D. E. Schenk. 2011. Lean production practices for efficiency. Cost Management (March/April): 20-28.

Kocakülâh, M. C., A. D. Austill and D. E. Schenk. 2011. Lean production practices: Crandon production system, A case study. Cost Management (July/August): 38-48.

Kocakülâh, M. C., A. Norris and D. Danko. 2013. How lean and six sigma redesigned an IT department by reducing costs and increasing efficiencies. Cost Management (May/June): 39-47.

Koh, H. C., K. L. Sim and L. N. Killough. 2004. The interaction effects of lean production manufacturing practices, compensation, and information systems on production costs: A recursive partitioning model. Advances in Management Accounting (12): 115-135.

Koten, J. 1982. Auto makers have trouble with kanban. Wall Street Journal (April 7).

Krajewski, L. J., B. E. King, L. P. Ritzman and D. S. Wong. 1987. Kanban, MRP, and shaping the manufacturing environment. Management Science 33(1): 39-57.

Krause, P. and D. E. Keller. 1988. Bringing world-class manufacturing and accounting to a small company. Management Accounting (November): 28-33.

Krebs, M. S. 2016. The lean approach to application development. Cost Management (January/February): 26-30.

Kren, L. and T. Tyson. 2002. Using cycle time to measure performance and control cost in focused factories. Journal of Cost Management (November/December): 18-23.

Kristensen, T. B. and P. Israelsen 2012. Management accounting system problems in context of lean: Development of a proposed solution. In Mitchell, F., H. Norrreklit and M. Jakobsen, eds. 2012. The Routledge Companion to Cost Management. Routledge Companions in Business. (Summary).

Kristensen, T. B. and P. Israelsen. 2014. Performance effects of multiple control forms in a lean organization: A quantitative case study in a systems fit approach. Management Accounting Research (March): 45-62.

Kulp, S. 2002. The effect of information precision and information reliability on manufacturer-retailer relationships. The Accounting Review (July): 653-677. (JSTOR link).

Labissoniere, T. and J. Seppala. 2016. Kanbans for all. Cost Management (January/February): 22-25.

Lapre, M. A. and L. N. Van Wassenhove. 2002. Learning across lines: The secret to more efficient factories. Harvard Business Review (October): 107-111.

Lawrence, G., T. Tyson, C. Skousen and R. Fullerton. 2015. Lean practices: A field study. Cost Management (January/February): 14-24.

Lee, J. Y. 1987. Managerial Accounting Changes for the 1990's. Mckay Business Systems.

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Martin, J. R. Not dated. Five Whys examples. Management And Accounting Web.

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McNair, C.J., W. Mosconi and T. Norris. 1988. Meeting The Technology Challenge: Cost Accounting In A JIT Environment. Montvale, NJ: National Association of Accountants.

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Monden, Y. 1981. Kanban system. Industrial Engineering (May): 29-46.

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Monden, Y. 1981. Production smoothing, Part II. Industrial Engineering (September): 22-30.

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Principles of Lean Consumption - From Womack & Jones, HBR March 2005
1. Solve the customer's problem completely by insuring that all the goods and services work, and work together.
2. Don't waste the customer's time.
3. Provide exactly what the customer wants.
4. Provide what's wanted exactly where it's wanted.
5. Provide what's wanted where it's wanted exactly when it's wanted.
6. Continually aggregate solutions to reduce the customer's time and hassle.

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