Lean accounting: a structured literature review

Abstract

Purpose

The purpose of the 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.

Design/methodology/approach

The research uses a structured literature review (SLR) 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

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).

Practical implications

The paper provides both academics and practitioners with valuable insights regarding the role of management accounting and accountants in the pursuit of lean transformation, presenting meaningful themes and a complete analysis of the literature along with research gaps for future research.

Originality/value

The paper contributes to lean manufacturing literature by providing a comprehensive SLR of articles regarding LA. Also, the paper serves as a basis for developing future research agendas in management accounting practices for lean organizations.

Citation

Alves, R.F., Vieira Neto, J., de Mattos Nascimento, D.L., de Andrade, F.E., Tortorella, G.L. and Garza-Reyes, J.A. (2022), "Lean accounting: a structured literature review", The TQM Journal, Vol. 34 No. 6, pp. 1547-1571. https://doi.org/10.1108/TQM-06-2021-0185