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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.

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 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).

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.

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.

Project portfolio management (PPM) is a managerial technique used to seek the strategic goals of organizations improving their performance. The public sector has some characteristics that differ from the private sector, since their management approaches are different. The purpose of this paper is to compare the PPM’s practices and techniques in the public and private sectors.

This paper uses the study case methodology through eight case studies that were undertaken in Brazil: four in public and four in private sectors. The field research used semi-structured interviews that were analyzed using the NVivo software.

In both sectors, strategic alignment is the goal of PPM, and the same tools are employed. The public sector displays better process documentation and lower risk awareness than the private sector, showing an improvement point for the public sector. The selection and prioritization criteria differ from each sector, showing the difference in the strategic goals of public and private sectors.

The limitations of this paper are related to the number of organizations studied; however, the case studies represent organizations from different sectors and industries maximizing heterogeneity, but focusing on Brazil.

The prioritization and effective allocation of projects spending in the Brazilian public sector could be improved with the comparison of their current practices with the ones used in private sector, increasing its transparency and cost allocation.

This study broadens the understanding of PPM in the public sector, which is a gap in the academic literature, comparing its practices with those used in the private sector.