Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Lean Accounting and Lean Concepts Main Page
See What is Lean Accounting? and the JIT Bibliography for many more articles and books.
Allen, J., C. Robinson and D. Stewart. 2001. Lean manufacturing: A plant floor guide. Society of Manufacturing Engineers.
Ansari, S., J. Bell, T. Klammer and C. Lawrence. 1999. Management Accounting in the Age of Lean Production: Version 1.1 Module. McGraw Hill Higher Education.
Ansari, S., J. Bell, T. Klammer and C. Lawrence. 1999. Strategy and Management Accounting: Version 1.1: Module. Irwin.
Asefeso, A. 2014. Lean Accounting, Second Edition. CreateSpace Independent Publishing Platform.
Babe, G. S. 2011. The CEO of Bayer Corp. on creating a lean growth machine. Harvard Business Review (July/August): 41-45.
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).
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.
Bhasin, S. 2008. Lean and performance measurement. Journal of Manufacturing Technology Management 19(5): 670-684. (Recommends using a balanced scorecard).
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. 2005. Creating a lean enterprise: The case of the Lebanon Gasket Company. Strategic Finance (September): 45-53. (IMA student case competition).
Brewer, P. C. and F. A. Kennedy. 2013. Putting accountants on a "lean" diet. Strategic Finance (February): 26-34.
Brewton, J. 2009. The lean office: Develop lean administrative procedures. Cost Management (March/April): 40-47.
Brosnahan, J. P. 2008. Unleash the power of lean accounting. Journal of Accountancy (July): 60-66. (Summary).
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.
Carnes, K. and S. Hedin. 2005. Accounting for lean manufacturing: Another missed opportunity? Management Accounting Quarterly (Fall): 28-35.
Castellano, J. F. and R. Burrows. 2011. Relevance lost: The practice/classroom gap. Management Accounting Quarterly (Winter): 41-48. (Summary).
Chalice, R. 2005. Stop Rising Healthcare Costs Using Toyota Lean Production Methods: 38 Steps for Improvement. ASQ Quality Press.
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.).
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).
Comm, C. L. and D. F. X. Mataisel. 2000. A paradigm for benchmarking lean initiatives for quality improvement. Benchmarking: An International Journal 7(2): 118-127.
Cunningham, J. E., O. Fiume and W. L. Truit. 2003. Real Numbers: Management Accounting in a Lean Organization. Managing Times Press.
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). http://eandt.theiet.org/magazine/2009/09/matter-of-takt.cfm
Davis, J. P. 1987. Accounting in a just-in-time environment. Controller's Quarterly 3(1): 26-29.
DeBusk, G. K. and C. Debusk. 2010. Characteristics of successful lean six sigma organizations. Cost Management (January/February): 5-10.
DeBusk, G. K. and C. DeBusk. 2011. Has your accounting department evolved?: Accounting and the use of lean six sigma. Cost Management (May/June): 15-19.
DeBusk, G. K. and C. DeBusk. 2012. The case for lean accounting: Part I. Cost Management (May/June): 20-24.
DeBusk, G. K. and C. DeBusk. 2012. The case for lean accounting: Part II - Value stream costing. Cost Management (July/August): 22-30.
Debusk, G. K. and C. Debusk. 2013. The case for lean accounting: Part III - Performance measurement and the box score report. Cost Management (January/February): 44-48.
Debusk, G. K. and C. Debusk. 2014. The case for lean accounting: Part IV - Features and characteristics costng. Cost Management (January/Feburary): 34-38.
Debusk, G. K. and C. Debusk. 2014. The case for lean accounting: Part V - The closing argument. Cost Management (July/August): 29-34.
Deluzio, M. C. 1993. Management accounting in a just-in-time environment. Journal of Cost Management (Winter): 6-15. (Summary).
Doerman, S. 2009. Finding value in lean. Industrial Engineer (August): 30-33.
Emiliani, B. 2007. Better Thinking, Better Results: Case Study and Analysis of an Enterprise-Wide Lean Transformation. The CLBM, LLC.
Emiliani, B. 2007. Real Lean: Critical Issues and Opportunities in Lean Management. The CLBM, LLC.
Emiliani, B. 2007. Real Lean: Understanding the Lean Management System. The CLBM, LLC. (Discussion of two principles of lean: continuous improvement and respect for people).
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.
Feingold, J. 2004. Getting Lean: An Introduction to Lean Business Practices in the Form of an Entertaining Novel. WCM Associates.
Flinchbaugh, J., A. Carlino and D. Pawley. 2005. The Hitchhiker's Guide to Lean: Lessons from the Road. Society of Manufacturing Engineers.
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.
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).
Gordon, G. 2010. Value stream costing as a management strategy for operational improvement. Cost Management (January/February): 11-17.
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 Merwe's letter).
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).
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).
Hallowell, M. R., A. Veltri and S. Johnson. 2009. Safety & lean: One manufacturer's lessons learned and best practices. Professional Safety (November): 22-27.
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.
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).
Hayler, R. and M. Nichols. 2006. Six Sigma for Financial Services: How Leading Companies Are Driving Results Using Lean, Six Sigma, and Process Management. McGraw-Hill.
Hilker, C. 2011. Effective cost management for the lean enterprise. Cost Management (July/August): 17-22.
Hostetler, D. 2010. Get results: Improve your accounting firm processes using lean six sigma. Journal of Accountancy (January): 38-43.
Hutchinson, R. and K. Liao. 2009. Zen accounting: How Japanese management accounting practice supports lean management. Management Accounting Quarterly (Fall): 27-35.
Institute of Management Accountants. 2006. Accounting for the Lean Enterprise: Major Changes to the Accounting Paradigm. Institute of Management Accountants.
Institute of Management Accountants. 2006. Lean Enterprise Fundamentals. Institute of Management Accountants.
Institute of Management Accountants. 2007. Applying Lean Accounting Fundamentals Beyond the Shop Floor. Institute of Management Accountants.
Journal of Accountancy. 2016. CGMA tools: Lean management techniques best practices checklists. Journal of Accountancy (April): 33-41.
Jacob, D., S. Bergland and J. Cox. 2009. Velocity: Combining Lean, Six Sigma and the Theory of Constraints to Achieve Breakthrough Performance - A Business Novel. Free Press.
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).
Katko, N. 2015. Lean accounting and generally accepted accounting principles. Cost Management (January/February): 25-29.
Kennedy, F., L. Owens-Jackson, L. Burney and M. Schoon. 2007. How do your measurements stack up to lean? Strategic Finance (May): 32-41. (Note on Lean Accounting).
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. (See Lean Accounting for some notes on this paper).
Kennedy, F. A. and S. K. Widener. 2008. A control framework: Insights from evidence on lean accounting. Management Accounting Research (December): 301-323.
Keyte, B. and D. Locher. 2004. The Complete Lean Enterprise: Value Stream Mapping For Administrative And Office Processe. Productivity Press.
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.
Kocakulah, M. C., J. F. Brown and J. W. Thomson. 2008. Lean manufacturing principles and their application. Cost Management (May/June): 16-27.
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.
Kroll, K. M. 2004. The lowdown on lean accounting. Journal of Accountancy (July): 69-76.
Lawrence, G., T. Tyson, C. Skousen and R. Fullerton. 2015. Lean practices: A field study. Cost Management (January/February): 14-24.
Lee-Mortimer, A. 2008. A continuing lean journey: An electronic manufacturer's adopting of Kanban. Assembly Automation 28(2): 103-112.
Leitch, R. A. 2001. Effect of stochasticity, capacity and lead time cost drivers on WIP and throughput in a pull production environment. Management Accounting Research (June): 167-196.
Mackey, J. T. and H. D. Brecht. 2010. Kenco Engineering Corporation: Strategy-driven costing and lean management. IMA Educational Case Journal 3(2): 1-10.
Mann, D. 2010. Creating a Lean Culture: Tools to Sustain Lean Conversions, 2nd edition. Productivity Press.
Martin, J. R. Not dated. Lean concepts and terms. Management And Accounting Web. http://maaw.info/LeanConceptsandTermsSummary.htm
Martin, J. R. Not dated. Profit Beyond Measure graphics and notes. Management And Accounting Web. http://maaw.info/ArticleSummaries/ArtSumJohnsonBromsGraphicsNotes.htm
Martin, J. R. Not dated. What is lean accounting? Management And Accounting Web. http://maaw.info/LeanAccounting.htm
Maskell, B. 2009. Making the Numbers Count, 2nd Edition. The Accountant as Change Agent on the World Class Team. Productivity Press.
Maskell, B. H. and B. Baggaley. 2003. Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise. Productivity Press.
Maskell, B. H. and B. L. Baggaley. 2006. Lean accounting: What's it all about? Target Magazine 22(1): 35-43. (Note).
Maskell, B. H. and S. J. Lilly. 2006. Life's Little Lean Accounting Book: 365 Days of Self Help for Lean Thinking Accountants. BMA Publishing.
Maskell, B. H., B. Baggaley and L. Grasso. 2011. Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise, Second Edition. Productivity Press.
Maskell, B. H., B. Baggaley, N. Katko and D. Paino. 2007. The Lean Business Management System: Lean Accounting Principles & Practices. BMA Press.
Maynard, R. 2007. Count on lean. Quality World (March): 28-33.
McIlhattan, R.D. 1987. How cost management systems can support the JIT philosophy. Management Accounting (September): 20-26. (Summary).
McVay, G., F. Kennedy and R. Fullerton. 2013. Accounting in the Lean Enterprise: Providing Simple, Practical, and Decision-Relevant Information. Productivity Press.
Mehta, M. 2009. A + E = Lean: Process improvement calculates activity efficiency. Industrial Engineer (June): 28-33.
Meyer, K. L. and W. H. Waddell. 2007. Evolving Excellence: Thoughts on Lean Enterprise Leadership. iUniverse, Inc.
Mills, R. W. 1988. Management accounting for the new manufacturing environment. Journal of General Mgmt UK 14(1): 67-77.
Moody, P. E. 2001. What's next after lean manufacturing? MIT Sloan Management Review (Winter): 12-13. (Genetic-algorithm software, VEC cells and manufacturing control via the internet).
Naslund, D. 2008. Lean, six sigma and lean sigma: Fads or real process improvement methods? Business Process Management Journal 14(3): 269-287.
O'Brien, J. and K. Sivaramakrishnan. 1994. Accounting for JIT: A cycle time-based approach. Journal of Cost Management (Fall): 63-70. (Summary).
Osagie, S. 2009. Lean everywhere. Engineering and Technology (February/march): 66-67.
Patell, J. M. 1987. Adapting a cost accounting system to just-in-time manufacturing: The Hewlett-Packard Personal Office Computer Division. Accounting & Management Field Study Perspectives, edited by William J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 229-267. (Summary).
Phillips, A. and D. E. Collins. 1990. How Borg-Warner made the transition from pile accounting to JIT. Management Accounting (October): 32-35.
Pisani, M. J., R. Hayes, A. Kuma and L. Lepisto. 2009. Is six sigma culture bound? A conceptual model and propositions for further inquiry. Total Quality Management 20(10): 1123-1137.
Rao, M. H. S. and A. Bargerstock. 2011. Exploring the role of standard costing in lean manufacturing enterprises: A structuration theory approach. Management Accounting Quarterly (Fall): 47-60.
Rao, M. H. S. and A. S. Bargerstock. 2013. Do lean implementation initiatives have adequate accounting support? The debate of duality. Management Accounting Quarterly (Summer): 12-21.
Robinson, A. G. and D. M. Schroeder. 2009. The role of front-line ideas in lean performance improvement. Quality Management Journal 16(4) 27-40. (Link).
Rubrich, L. 2004. How to Prevent Lean Implementation Failures: 10 Reasons Why Failures Occur. WCM Associates.
Rubrich, L., M. Watson and S. Rubrich. 2004. Implementing World Class Manufacturing, 2nd edition. WCM Associates.
Ruffa, S. A. 2008. Going Lean: How the Best Companies Apply Lean Manufacturing Principles to Shatter Uncertainty, Drive Innovation, and Maximize Profits. AMACOM.
Schiemann, W. and J. Brewton. 2009. Functional lean: A new approach for optimizing internal service function value. Cost Management (July/August): 5-14.
Schonberger, R. J. 2003. How lean/TQ helps deter cooking the books. Journal of Cost Management (May/June): 5-14. (Summary). (There is a discussion of Wal-Mart's inventory system in this article as an example of lean/TQ concepts applied to retailing).
Schonberger, R. J. 2008. Lean performance management (Metrics don't add up). Cost Management (January/February): 5-10. (Note: Schonberger criticizes the KPI or scorecard approach from the lean enterprise perspective. Summary).
Schonberger, R. J. 2012. Lean management accounting: What has changed in 25 years? Cost Management (May/June): 15-19.
Searcy, D. L. 2009. Developing a lean performance score. Strategic Finance (September): 34-39. (See note on lean accounting).
Searcy, D. L. 2009. Using cost management and lean tools to improve AMG's rental operations. Cost Management (November/December): 24-33.
Searcy, D. L. 2012. Unleashing lean's potential, one behavior at a time. Strategic Finance (January): 40-45. ( 19-item toolbox of lean production elements).
Seglund, R. and S. Ibarreche. 1984. Just-in-time: The accounting implications. Management Accounting (August): 43-45.
Shaw, A. W. 1923. Simplification: A philosophy of business management. Harvard Business Review (July): 417-427.
Shook, J. 2010. How to change a culture: Lessons from NUMMI. MIT Sloan Management Review (Winter): 63-68.
Silvi, R., M. Bartolini and P. Hines. 2008. SCM and lean thinking: A framework for management accounting. Cost Management (January/February): 11-20.
Solomon, J. M. 2003. Who's Counting? A Lean Accounting Business Novel (Winner of the Shingo Prize for Manufacturing Excellence). WCM Associates.
Solomon, J. M. 2005. Leading Lean. WCM Associates.
Solomon, J. M. and R. Fullerton. 2007. Accounting for World Class Operations: A Practical Guide for Providing Relevant Information in Support of the Lean Enterprise. WCM Associates.
Staats, B. R. and D. M. Upton. 2011. Lean knowledge work: The "Toyota" principles can also be effective in operations involving judgment and expertise. Harvard Business Review (October): 100-110. (Summary).
Staats, B. R., D. J. Brunner and D. M. Upton. 2011. Lean principles, learning, and knowledge work: Evidence from a software services provider. Journal of Operations Management 29(5): 376-390.
Stenzel, J. 2007. Lean Accounting: Best Practices for Sustainable Integration. Wiley.
Stuart, A. 2012. Green is the new lean: Doing more with less is what many sustainability initiatives are all about. That's why CFOs are embracing them. CFO (June): 44-49.
Swank, C. K. 2003. The lean service machine. Harvard Business Review (October): 123-129. (Summary).
Swenson, D. W. and J. Cassidy. 1993. The effect of JIT on management accounting. Journal of Cost Management (Spring): 39-47. (Summary).
Tapping, D. and T. Shuker. 2002. Value Stream Management for the Lean Office. Productivity Press.
Tatikonda, L. 2007. Applying lean principles to design, teach, and assess courses. Management Accounting Quarterly (Spring): 27-38.
Thor, C. G. 2008. Lean metrics in the public sector. Cost Management (May/June): 28-32.
Tracey, D. L. and J. E. Knight. 2008. Lean operations management: Identifying and bridging the gap between theory and practice. The Journal of American Academy of Business 12(2): 8-14.
Van der Merwe, A. 2006. Letter to the editor. Cost Management (November/December): 5-6. (Van der Merwe is critical of Grassor's article: Grasso, L. P. 2006. Barriers to lean accounting. Cost Management (March/April): 6-19).
Van der Merwe, A. 2008. Debating the principles: Asking questions of lean accounting. Cost Management (September/October): 29-36.
Van der Merwe, A. and J. Thomson. 2007. The lowdown on lean accounting. Strategic Finance (February): 26-33.
Vollmann, T. 1990. Changing manufacturing performance measurements. Proceedings of the Third Annual Management Accounting Symposium. Sarasota: American Accounting Association: 53-62. (Summary).
Waddell, W. H. and N. Bodek. 2005. Rebirth of American Industry. PCS Press.
Wagner, S. 2009. Hands around the job. Mechanical Engineering (February): 28-31.
Wan, H. D. and F. F. Chen. 2008. A leanness measure of manufacturing systems for quantifying impacts of lean initiatives. International Journal of Production Research 46(23): 6567-6584. (A DEA or unit-invariant leanness measure based on data envelopment analysis).
Warnecki, H. J. and M. Juser. 1995. Lean production. International Journal of Production Economics (41): 37-43.
Womack, J. P., D. T. Jones and D. Roos. 1991. The Machine That Changed the World : The Story of Lean Production. Harper Perennial.
Womack, J. P. and D. T. Jones. 1994. From lean production to the lean enterprise. Harvard Business Review (March-April): 93-103. (Summary).
Womack, J. P. and D. T. Jones. 1996. Beyond Toyota: How to root out waste and pursue perfection. Harvard Business Review (September-October): 140-144, 146, 148-152, 154, 156, 158. (Summary).
Womack, J. P. and D. T. Jones. 1996. Lean Thinking: Banish Waste and Create Wealth in Your Corporation. New York: Simon & Schuster.
Womack, J. P. and D. T. Jones. 2005. Lean consumption. Harvard Business Review (March): 58-68. ("Lean production transformed manufacturing. Now it's time to apply lean thinking to the processes of consumption. By minimizing customers' time and effort and delivering exactly what they want when and where they want it, companies can reap huge benefits.").
|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.
Womack, J. P. and D. T. Jones. 2005. Lean Solutions: How Companies and Customers Can Create Value and Wealth Together. Free Press.
Wood, N. 2004. Lean thinking: What it is and what it isn't. Management Services (48): 8-10.
Yu-Lee, R. T. 2006. Determining the financial value of implementing lean. Journal of Corporate Accounting and Finance (March-April): 79-88.
Yu-Lee, R. T. 2011. Proper lean accounting. Industrial Engineer (October): 39-43.
Zak, A. and B. Waddell. 2010. Simple Excellence: Organizing and Aligning the Management Team in a Lean Transformation. Productivity Press.