Zen Accounting: How Japanese Management Accounting Practice Supports Lean Management

Authors

Robert Hutchinson, University of Detroit Mercy
Kun Liao, Central Washington UniversityFollow

Department or Administrative Unit

Finance and Supply Chain Management

Document Type

Article

Author Copyright

Copyright © 2009 Institute of Management Accountants

Publication Date

Fall 2009

Journal

Management Accounting Quarterly

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

This article was originally published in Management Accounting Quarterly. The full-text article from the publisher can be found here.

Due to copyright restrictions, this article is not available for free download through ScholarWorks @ CWU.

Recommended Citation

Hutchinson, R. & Liao, K. (2009). Zen accounting: How Japanese accounting practice supports lean management. Management Accounting Quarterly 11(1), 27-35.