Although the strengths of lean accounting are widely proven by literature, most organisations implement lean manufacturing without considering lean accounting prescriptions. In addition, the studies available almost exclusively focus upon big corporations, neglecting the evermore important role of small and medium-sized enterprises in the current competitive context and their increasing adoption rate of lean approaches in managing manufacturing. This study provides a critical review of scholarly literature for analysing the level of innovation that lean accounting’s principles propose, as opposed to the studies from complementary research streams. The discussion will be developed by making special reference to the specific characteristics of small and medium-sized enterprises.
Lean accounting in SMEs: a new challenge for performance measurement research
GARENGO, PATRIZIA
2011
Abstract
Although the strengths of lean accounting are widely proven by literature, most organisations implement lean manufacturing without considering lean accounting prescriptions. In addition, the studies available almost exclusively focus upon big corporations, neglecting the evermore important role of small and medium-sized enterprises in the current competitive context and their increasing adoption rate of lean approaches in managing manufacturing. This study provides a critical review of scholarly literature for analysing the level of innovation that lean accounting’s principles propose, as opposed to the studies from complementary research streams. The discussion will be developed by making special reference to the specific characteristics of small and medium-sized enterprises.Pubblicazioni consigliate
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