Title

Zen Accounting: How Japanese Management Accounting Practice Supports Lean Management

Document Type

Article

Department or Administrative Unit

Finance and Supply Chain Management

Publication Date

Fall 2009

Abstract

The historical roots of capacity accounting and lean management are examined in an effort to better understand how they evolved and in what competitive environment they would make sense. We then examine the nuances of capacity management and quantitatively demonstrate how capacity accounting undermines the very essence of lean management. Next we discuss Japanese cost accounting practice as it relates to lean management and finally draw conclusions with implications for management accounting practice within lean organizations in the United States.

Comments

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Journal

Management Accounting Quarterly

Rights

Copyright © 2009 Institute of Management Accountants