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- Title
Accounting for Lean Manufacturing: Another Missed Opportunity?
- Authors
Carnes, Kay; Hedin, Scott
- Abstract
While much has been written in the operations management and engineering fields about the benefits and processes involved in lean manufacturing, very little has been written by accountants about the specifics of adapting accounting systems to better serve lean operations. An evaluation of management and cost accounting texts revealed continued heavy emphasis on traditional absorption cost accounting with only spotty coverage of the accounting techniques needed for lean manufacturing. We propose some reasons for the lack of accounting contributions by practicing accountants and educators, concluding that the career of management accounting faces severe challenges and that university accounting programs do a poor job of preparing graduates for careers in management.
- Publication
Management Accounting Quarterly, 2005, Vol 7, Issue 1, p28
- ISSN
1528-5359
- Publication type
Academic Journal