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- Title
Zen Accounting: How Japanese Management Accounting Practice Supports Lean Management.
- Authors
Hutchinson, Robert; Kun Liao
- 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.
- Publication
Management Accounting Quarterly, 2009, Vol 11, Issue 1, p27
- ISSN
1528-5359
- Publication type
Academic Journal