Lean accounting: a structured literature review
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Authors | Rafael Figueira Alves, Julio Vieira Neto, Daniel Luiz de Mattos Nascimento, Flavio Ezequiel de Andrade, Guilherme Luz Tortorella and Jose Arturo Garza-Reyes |
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Abstract | The purpose of this paper is to perform a review and analyze the literature on Lean Accounting (LA), to develop insights into how LA research is developing, offering a critique of the research to date, and underlining future research opportunities. This research uses a structured literature review to categorize and analyze 39 research articles from relevant journals with a publication date from 1996 to 2020 (September) and to answer three research questions. Findings demonstrated that although LA seems to be the most suitable method for lean companies, it still lacks research in terms of the role of accountants in lean organizations as well as how its concepts are integrated with the Generally Accepted Accounting Principles (GAAP). |
Keywords | Lean Accounting; Lean Manufacturing; Management Accounting; Structured Literature Review |
Year | 2021 |
Publisher | Emerald |
ISSN | 1754-2731 |
Digital Object Identifier (DOI) | https://doi.org/10.1108/tqm-06-2021-0185 |
Web address (URL) | https://www.emerald.com/insight/content/doi/10.1108/TQM-06-2021-0185/full/html |
File | File Access Level Open |
File | File Access Level Open |
File | File Access Level Open |
Output status | Published |
Publication dates | 14 Dec 2021 |
Publication process dates | |
Accepted | 22 Nov 2021 |
Deposited | 06 Jan 2022 |
Rights | CC0 1.0 Universal |
Journal | The TQM Journal |
Contributors | Universidade Federal Fluminense, Niterói, Brazil, University of Jaén, Jaén, Spain, Federal University of Santa Catarina, Florianopolis, Brazil and University of Derby |
https://repository.derby.ac.uk/item/94883/lean-accounting-a-structured-literature-review
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