Zen accounting: how Japanese Management accounting practice supports lean management.: An article from: Management Accounting Quarterly

This digital document is an article from Management Accounting Quarterly, published by Institute of Management Accountants on September 22, 2009. The length of the article is 5150 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available immediately after purchase. You can view it with any web browser.

From the author: 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.

Citation Details
Title: Zen accounting: how Japanese Management accounting practice supports lean management.
Author: Robert Hutchinson
Publication:Management Accounting Quarterly (Magazine/Journal)
Date: September 22, 2009
Publisher: Institute of Management Accountants
Volume: 11 Issue: 1 Page: 27

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