54 The IUP Journal of Accounting Research & Audit Practices, Vol. XVI, No. 3, 2017 2017 IUP. All Rights Reserved.
Conceptual Issues in Lean Accounting:
A Review
Vineeta Arora* and G Soral**
* Lecturer, Department of ABST, Government Bangur PG College, Pali, Rajasthan, India; and is the corresponding
author. E-mail: [email protected]
** Dean, University College of Commerce and Management Studies, Mohanlal Sukahdia University, Udaipur,
Rajasthan, India. E-mail: [email protected]
In todays business world, accounting is defined as not only a tool for measuring financial
figures, but also a foolproof system that can measure and manage the value. This has
forced the companies to re-think on their internal processes so that the process also meets
the value definition of the customer. Lean accounting can be the answer to all the
expectations raised. It is a principle-based operating system which can be expressed in
terms of customer value, value stream, flow and pull with minimum interruption, pursuit
of perfection, and empowered people. It is a systematic approach to eliminate waste like
overproduction, waiting, transportation, inventory, over-processing, etc. through continuous
improvement. The current cost accounting system earns profit by full utilization of
resources, and is associated with large inventory, long lead time and poor delivery, while
lean system earns profit through maximized flow on pull from customers and elimination
of waste, resulting in superior customer value, good quality, good delivery and shorter
lead time. This paper tries to explore the conceptual issues of lean accounting, i.e., its
meaning, definition, evolution, need, and also presents a comparison between lean
accounting and traditional accounting which helps the readers to understand the term
lean accounting clearly.
Introduction
In todays dynamic and vibrant business world, accounting is not merely a process that collects,
collates, analyzes, interprets and communicates financial information. It is defined as a lens
through which decision makers can see through the clouded business world. Accounting is an
almost mechanized process that can be used in every realm and is now highly scalable. It
means, the accounting process is now robust enough to accommodate any unforeseen
development. The challenges in the 21st century are colossal for the manufacturing sector in
India. Manufacturers have adopted new technology that contributes to customer satisfaction
and standing themselves as supermarkets. It appeals to customers of every type, who are
Conceptual Issues in Lean Accounting: A Review 55
provided with access to a wide range of new products and services. Moreover, worldwide
open competition in market has raised expectations of more heterogeneous product choices to
be offered to customers at high quality level, low prices and reasonable delivery times. So
companies are demanding an accounting system which provides accurate, timely and
understandable information to increase customer value growth, profitability and cash flow.
Lean accounting can be the answer that meets all above expectations. Maskell (2005) says that
it is the general term used for the changes required to be made in a companys accounting,
control, measurement, and management processes to support lean manufacturing and lean
thinking. It supports the lean culture by motivating investment in people, providing information
that is relevant and actionable, and empowering continuous improvement at every level of the
organization. Maskell and Baggaley (2006) reveal that lean accounting fully comply with
Generally Accepted Accounting Principles (GAAP), external reporting regulations and internal
reporting requirements. It uses lean tools to eliminate waste from the accounting processes
while maintaining thorough financial control. The present paper tries to explore conceptual
issues of lean accounting, i.e., meaning, definition, evolution, and need, and also presents a
comparison between lean accounting and traditional accounting.
Lean Accounting: Meaning
Lean accounting, in the simplified form, is a systematic approach to eliminate waste through
continuous improvement. Waste can come in three main forms:
Mura (waste due to variation)
Muri (waste due to overburdening people, equipment or system)
Muda (transportation, waiting, overproduction, over-processing, motion, inventory,
defect, and disengagement of people)
In above three, generally Muda can be classified into two types, i.e., Type-1 muda and
Type-2 muda. Type-1 muda includes non-value-added work but necessary for the system to
function. This can be reduced, but not eliminated. Type-2 muda includes non-value-added
and unnecessary work of a system. Lean accounting first removes Type-2 muda and then works
against Type-1 muda.
Furthermore, lean accounting provides accurate, timely and understandable information
that can be used by users of accounts. Lean is a principle-based operating system which can be
expressed in terms of customer value, value stream (sequence of activities from receiving order
to delivery to customer), flow and pull with minimum interruption, pursuit of perfection and
empowered people. Merwe et al. (2007) explain that lean accounting has some aspects for
generating lean performance measurement chart, box score reporting, value stream costing,
lean decision making by transaction elimination and financial impact of lean improvement.
Finally, lean is used every day, every time by everyone in any type of company where the
business has been managed by value streams with accountability for growing profitability and
continuous improvement.
56 The IUP Journal of Accounting Research & Audit Practices, Vol. XVI, No. 3, 2017
Lean accounting does not require the traditional management accounting methods like
standard costing, activity-based costing, variance reporting, cost plus pricing, complex
traditional control system and confusing financial reports. These are replaced by performance
measurement chart, value stream costing, box score, plain language financial statement,
value-based pricing, etc. The current state of traditional accounting system, where profit is
earned by full utilization of resources, is associated with a large inventory, long lead time,
poor delivery, expanding orders, overhead absorption, and complex and confusing accounting
system. But the lean system earns profit through maximized flow on pull from customers
and elimination of waste. The result is superior customer value, good quality, good delivery,
shorter lead time, organizational productivity and frequent reporting of process measurement.
Actually, it transforms the traditional cost accounting system of allocating business costs to
the goods produced or service rendered by creating measurable results for tracking the efficiency
of overall operations. These qualities make lean accounting different from traditional
accounting.
Chakraborty (2008) opines that lean thinking tries to remove large, complex, wasteful
traditional process which requires allocation of huge amount of that
does not add value to the customer, service or product. It tries to get the right things to the
right place, at the right time, in the right quantity to achieve the right workflow, while minimizing
waste by being flexible and providing greater customer satisfaction.
Literature Review
Bargerstock and Shi (2015) examine irregularity in lean accounting theory and practice related
to the use of standard costing in a manufacturing enterprise of the US that utilizes Toyota-style
process improvement techniques. As lean accounting literature suggests, when lean
manufacturing is properly implemented in the company, standard costing becomes another
form of waste that must be eliminated or reduced. In this study, the authors look at the
possible reasons for dichotomy including lack of lean accounting knowledge and also deep
attachment with the standard costing and ERP systems.
Elsukova (2015) states that in the conditions of cut-throat competition, there is a great need
for a new accounting and costing system which can give accurate information to stay in the
market. Two methods of management accounting have been considered in this paper, i.e., the
lean accounting and the throughput accounting. Because the traditional cost accounting does
not match with the requirements of current market, this study offers an integrated approach of
lean and throughput accounting and its usage in commercial enterprises.
Martinez (2014) reveals that the lean is a novel and radically successful approach for
manufacturing development by Toyota. To provide a means of accounting with value-addition
to the customer, the concept of lean accounting has been developed. This concept of accounting
includes value stream, pull, perfection and continuous improvement. The author compares
the lean and the traditional accounting and finally concludes that the lean accounting is a
philosophy effectuated through accounting policies and procedures.
Conceptual Issues in Lean Accounting: A Review 57
Maskell (2014) explores four points to increase profits of the firm, i.e., manage spending to
reduce cost, manage profitability using hurdle rate, lean decision making to improve profitability
and at last, target costing. The author favors value stream accounting to identify and solve
spending problems with . First of all, assess the current situation
using actual spending, identify the root causes of spending, change operating behavior, develop
new standard of work and reduce costs and increase profits.
Pandya and Shah (2014) elucidate that the lean is a wide concept and can be implemented
in all types of different organizations like automotive, clothing, electronics, ceramic objects,
etc. The authors analyze different types of wastes in a diesel locomotive plant light machine
shop and implemented the lean program to identify different factors which are associated with
process and its effects on performance of the process. Finally, they conclude that lean
manufacturing concept improves quality and increases production rate in every type of
organization.
Cunningham (2012) explores the theoretical link between lean accounting and decision
making. She says that 50% of executive decisions are made on intuition. It is based on irrelevant
or incomplete information. In this study, Cunningham uses three case studies to illustrate how
lean accounting can improve the decisions. At the end, the author suggests to make sure about
the information and numbers that are truly relevant to the product or structural decisions. To
be prepared to put additional time and effort to overcome the misleading financial indicators
and finally make the correct decision.
Fullerton and Wempe (2011) investigate how non-financial manufacturing performance
measures impact the lean manufacturing financial performance relationship. For the purpose
of the study, a structural equation model is estimated by taking a sample of 121 US manufacturing
firms. The authors conclude the results by providing substantial evidence that utilization of
non-financial manufacturing performance measures mediate the relationship between lean
manufacturing and financial performance.
Lakshminarasimha and Vivek (2010) provide an introduction to lean concepts and discuss
the impact of target costing on lean. In the current competitive advantage for the organized sector
in India, lean is the need of the age and for this essential requirement, many companies of India
are going to adopt lean. The lean procedures and practices are discussed in this study.
Evolution of Lean Approach
It was not enough to chase out the cost accountants from the plants. The problem was to chase
cost accounting from my peoples minds.
Taiichi Ohno, the Father of Toyota Production System
The lean approach is not new. It derives from the Toyota Production System or Just-in-Time
Production. The term lean was first coined by John Krafcik in 1988 but the evolution of lean
approach dates back to before 19th century when interchangeable parts had been developed by
Eli Whitney as product moved from one discrete process to the next, through the logistics
58 The IUP Journal of Accounting Research & Audit Practices, Vol. XVI, No. 3, 2017
system to assemble at last. In 1890, F W Taylor hooked up this chain with Scientific Management
by time study and standardized work.
Although there were instances of lean thinking before 19th century, the actual work was
done by Henry Ford in 1913. He carried consistently interchangeable parts with standard
work and moving conveyance to create Flow Production. He lined up the steps in process
sequence wherever possible using special purpose machine and assembled the components
going into the vehicle within a few minutes and delivered perfectly fitting components
directly to line-side. It was apparently lowering costs per process step, and continually
increasing throughput times and inventories and but it really required more sophisticated
information management systems.1
Therefore, in 1930, Taiichi Ohno and Shigeo Shingo revisited Fords original thinking and
invented the Toyota Production System (TPS) or Just-in-Time Production at Toyota Motor
Company. This system, in essence, shifted the focus of the manufacturing engineer from
individual machines and their utilization to the flow of the product through the total process.
Toyota concluded that by right-sizing machines for the actual volume needed, introducing
self-monitoring machines to ensure quality, lining the machines up in process sequence,
pioneering quick setups so each machine could make small volumes of many part numbers,
and having each process step notify the previous step of its current needs for materials, it
would be possible to obtain low cost, high variety, high quality, and very rapid throughput
times to respond to changing customer desires. Also, information management could be made
much simpler and more accurate.2
All of this took place between 1949 and 1975. By the 1990s, the whole study was phrased
by lean manufacturing and it had soon become the world-class manufacturing. Lean
manufacturing caught the imagination of manufacturing people in many countries. Lean
implementations are now commonplace, especially in the US, but in Indian context, it is still
developing.
As lean thinking keeps on spreading to every country in the world, leaders are adopting the
tools and principles of lean in accounting. But lean accounting is more than just accounting.
It is management framework of a lean organization with the use of tried and tested accounting
methods in a new context that makes lean accounting what it is today. Lean consciousness and
methods are only beginning to take root among senior managers and leaders in all sectors
today.
Need of Lean Accounting
Lean accounting does not require the traditional management control accounting systems like
absorption costing, standard costing, variance reporting and activity-based costing. Sometimes,
serious problems crop up when companies that support lean manufacturing use traditional
1 A Brief History of Lean (nd). Retrieved from http://www.lean.org/WhatsLean/History.cfm
2 Ibid.
Conceptual Issues in Lean Accounting: A Review 59
methods of costing. Traditional costing is originated to support mass production but lean
manufacturing and other lean methods contravene the rules of mass production. So lean
accounting is important because:
It provides timely information that can be understood and used by everyone and
the information that everybody can understand leads to better results and decisions.
Better decisions lead to better pricing, production, design, low inventories, short
lead times, better customer services, and high productivity.
Lean accounting correctly shows the potential financial benefits of lean improvements
and concentrates on the tactics required to realize the benefits.
Lean accounting financial and operational measurements motivate lean thinking
and push everybody ahead for what you measure is what will be improved.
It eliminates wasteful transactions from the system so that simple and much less
work is for the accountants, operational people, engineers, managers, supervisors,
and people supporting the customers. It helps in adding value to the system.
It focuses the business around the value created for the customer by linking
performance measurements to the drivers of value creation and driving changes to
maximize this value.
It replaces traditional measurements with the few focused lean performance
measurements that motivate lean behavior at all levels of the organization and
create continuous lean improvements.
Lean accounting is lean itself. It focuses on the methods to identify the financial impact of
lean manufacturing improvements. It provides measurements that motivate people for ongoing
waste elimination and engender continuous improvement which result in limitless growth
and profitability that is the touchstone of lean organizations. Finally, lean accounting impacts
the bottom line of the company.
Comparison Between Lean Accounting and Traditional Cost
Accounting
Traditional accounting refers to the manufacturing principles which focus on producing the
product for achieving economies of scale through long production runs. It is also governed
by the thick volumes of regulations presided over by auditors and regulators. But, lean
accounting focuses on making the product, one at a time. In reality, traditional systems are not
the wrong way to work, but they are designed to support mass production. Lean accounting
violates the assumption of mass production. It eliminates the need of high inventory
transactions, large batch and producing unhelpful reports. This is the main difference between
lean and traditional approach. Table 1 presents few more differences between lean and traditional
cost accounting.
60 The IUP Journal of Accounting Research & Audit Practices, Vol. XVI, No. 3, 2017
Table 1: Comparison Between Lean and Traditional Cost Accounting
S. No. Lean Accounting Traditional Cost Accounting
1. Lean accounting is quick, simple, and timely.
It provides accurate information for decision
making.
Traditional accounting systems are large,
complex, wasteful processes which require
large amount of non-value-adding work.
2. It is clear and easy to understand through
plain English financial statement.
It is difficult for people to understand because
of complex financial accounting system.
3. It supports value stream measurements and
box score for decision making.
For decision making, it supports standard
variance reports which undermine lean
endeavors.
4. For product costing, it supports a value stream
approach that associates with whole process
of a product.
It supports a departmental view of
production.
5. It enables value stream financial control and
improvement.
It narrows the focus of financial control and
improvement.
6. It enables value-based pricing. It enables cost-based pricing.
7. It supports weekly value stream income
statement. More frequent income statements
give better understanding and control.
It supports annual income statement.
8. It has full revenues and costs without
allocations.
It has narrow focus on the cost side of the
ledger, not on revenue or value.
9. It offers more control through visual
management.
It creates multi-page reports with opaque
accounting jargon.
10. Lean accounting provides effective controls
because of timeliness and completeness.
Traditional cost accounting has weaker
controls, due to the monthly cycle,
historical orientation and narrow focus.
11. It focuses accountability and responsibility
on the value stream manager.
Accountability for the whole process is
lacking in this system.
12. It produces easy and quick reports which
integrate easily with box scores that show
operational and capacity information
alongside the financials.
In this system, reports are quick and easy
to produce, but only after the posting table
and standard costs have been established.
Reports are based on often huge numbers
of accounting transactions.
13. It is based on maximizing value stream
throughput.
It is based on minimizing individual
product cost.
14. It seeks to maximize flow through the value
stream.
It focuses on standard costs and variances.
15. It is linked directly to strategic goals and leads
to self-motivated strategic achievement.
It seeks to maximize labor efficiency and
machine utilization.
16. In this system, companies rely on an integrated
system of operational measures, financial
results, capacity and flow information.
In this system, companies have either a financial
focus or an operational focus. If they have both,
traditional companies have baffling balanced
scorecards or other complex reporting.
Conceptual Issues in Lean Accounting: A Review 61
Table 1 (Cont.)
S. No. Lean Accounting Traditional Cost Accounting
17. It motivates single-piece flow, low inventory
and on-time delivery. It is designed for flow.
It motivates large batches, high inventories
and long lead times. It is designed for mass
production.
18. It has few measurements which are timely
and visually displayed.
It has complex reports produced by
accounting department and designed for
senior managers.
19. Local measurements designed to control the
process and clearly identify process problems.
Reports are designed to measure and
control people. People try to hide problems.
20. Measurements are gathered by the value
stream team members. They motivate lean
improvements and strategic achievement.
Measurements come from the ERP
(Enterprise Resource Planning) system and
are feared by the people.
21. It supports empowered operations and
accounting people.
It supports command-and-control
management.
22. Lean accounting methods encourage
teamwork and cooperative achievement of
value stream goals.
Traditional management methods and
evaluations reward narrow achievement of
personal or departmental targets. They
enforce barriers to teamwork.
23. Lean reports are timely, clear, concise, and
do not require lengthy meetings to explain
what does this mean?. It says what should
we do?
Detailed reporting, monthly roll-ups,
department allocations, and meetings
waste operations peoples time without
contributing useful information.
24. In this system, managers and accountants are
at the gemba.
In this system, managers and accountants
work in the back office.
25. Value stream financial analysis shows the
true financial impact of the decision.
Any decisions based on standard product
costs are unreal and misleading.
26. Outsourcing decisions are taken based on the
impact on the value stream. It takes account
of financial, operational and capacity impact.
Outsourcing decisions are based on lowest
cost compared to standard costs.
27. Pricing or order taking decisions are based
on the value created for the customer.
Pricing or orders taking decisions are based
on cost plus margins.
28. Routine decisions are made by people at the
lowest possible level of the organization using
standardized work and templates.
Decisions are made by managers using
their skills and experience.
29. Most decisions are made using the revenues,
costs, and profitability of the value stream as
a whole.
Most decisions are made using standard
costs of products or services.
30. Lean accounting leads to better pricing and
better decisions that in turn lead to higher
profitability and cash flow, balanced
production, and design for manufacturability.
These methods provide incorrect
information about the financial impact of
decisions, often leading to poor pricing,
taking the wrong orders, rejecting the wrong
orders, making the wrong improvements,
designing products wrongly and buying the
wrong equipment.
62 The IUP Journal of Accounting Research & Audit Practices, Vol. XVI, No. 3, 2017
Conclusion
Lean accounting is itself lean. A world-class organization can be created through total lean
management. This paper gives a basic introduction to lean accounting by answering questions
as to what is lean accounting, why it is important for a company, how it originated and why
it is better than traditional accounting.
In India, lean accounting has not gained popularity yet. It is in its initial stages and adopted
by some of the companies in lean manufacturing form with the use of conventional methods
of accounting like absorption costing, standard costing, variance reporting, activity-based costing
and so forth. As an organization moves from mass production to lean manufacturing, the
accounting, control, and measurement systems need to change. Lean manufacturing and lean
thinking cannot be sustained over the long-term without significant changes in these systems.
Rother and Shook (1998) clarify that traditional accounting systems are based on the rules and
principles of mass production, and the lean thinking violates these rules. Traditional accounting
systems actively undermine a companys journey towards a lean enterprise because they motive
non-lean behavior at all levels of the organization.
To overcome these issues, there is a great need in India to implement the methods known
collectively as lean accounting which is based on established and recognized accounting
practice. Lean accounting is simple and easily accomplished by everyone within the organization
and supplies business control procedure cored in the lean thinking. It is a very wide concept to
use and still work is in progress. Finally, this paper explores the potential of the lean accounting
from the viewpoint to maximize flow and minimize waste in an organization.
References
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2. Chakraborty P K (2008), Lean Thinking: A Pathway to Success, The ICFAI Reader,
Vol. 4, No. 1, pp. 49-54.
3. Cunningham J (2012), The Lean vs. Standard Cost Accounting Conundrum, Finance
and Management, No. 200, pp. 14-17.
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Approach, Mediterranean Journal of Social Sciences, MCSER Publishing, Vol. 6,
No. 3, pp. 83-87.
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Conceptual Issues in Lean Accounting: A Review 63
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8. Maskell B H (2005), What is Lean Accounting?. Retrieved from http://www. maskell.
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?p=1198
14. Maskell B H and Baggaley B L (2006), Lean Accounting: Whats It All About?,
Target Magazine, Vol. 22, No. 1, pp. 35-43.
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and Eliminate Muda, Lean Enterprise Institute, Brookline, MA.
Reference # 09J-2017-07-04-01
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Read moreEach paper is composed from scratch, according to your instructions. It is then checked by our plagiarism-detection software. There is no gap where plagiarism could squeeze in.
Read moreThanks to our free revisions, there is no way for you to be unsatisfied. We will work on your paper until you are completely happy with the result.
Read moreYour email is safe, as we store it according to international data protection rules. Your bank details are secure, as we use only reliable payment systems.
Read moreBy sending us your money, you buy the service we provide. Check out our terms and conditions if you prefer business talks to be laid out in official language.
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