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Lean Accounting Bibliography

See the JIT articles page for many more related articles and books.

 

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.

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).

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.

Brosnahan, J. P. 2008. Unleash the power of lean accounting. Journal of Accountancy (July): 60-66.

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

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.).

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

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

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

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).

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.

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).

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

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.

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).

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).

Keyte, B. and D. Locher. 2004. The Complete Lean Enterprise: Value Stream Mapping For Administrative And Office Processe. Productivity Press.

Kocakulah, M. C., J. F. Brown and J. W. Thomson. 2008. Lean manufacturing principles and their application. Cost Management (May/June): 16-27.

Kroll, K. M. 2004. The lowdown on lean accounting. Journal of Accountancy (July): 69-76.

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.

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 and Article link).

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.

McIlhattan, R.D. 1987. How cost management systems can support the JIT philosophy. Management Accounting (September): 20-26. (Summary).

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.

O'Brien, J. and K. Sivaramakrishnan. 1994. Accounting for JIT: A cycle time-based approach. Journal of Cost Management (Fall): 63-70. (Summary).

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.

 

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.

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).

Seglund, R. and S. Ibarreche. 1984. Just-in-time: The accounting implications. Management Accounting (August): 43-45.

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.

Stenzel, J. 2007. Lean Accounting: Best Practices for Sustainable Integration. Wiley.

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.

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. 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.

Womack, J. P., D. T. Jones and D. Roos. 1991. The Machine That Changed the World : The Story of Lean Production. New York: Harper Perennial.

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 Solutions: How Companies and Customers Can Create Value and Wealth Together. Free Press.

 

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