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Lean accounting: a structured literature review

Rafael Figueira Alves (Laboratory of Technology, Business Management and Environment, Engineering Department, Universidade Federal Fluminense, Niterói, Brazil)
Julio Vieira Neto (Laboratory of Technology, Business Management and Environment, Engineering Department, Universidade Federal Fluminense, Niterói, Brazil)
Daniel Luiz de Mattos Nascimento (Department of Business Organization, Marketing and Sociology, University of Jaén, Jaén, Spain)
Flavio Ezequiel de Andrade (Laboratory of Technology, Business Management and Environment, Engineering Department, Universidade Federal Fluminense, Niterói, Brazil)
Guilherme Luz Tortorella (Department of Production Engineering and Systems, Federal University of Santa Catarina, Florianopolis, Brazil)
Jose Arturo Garza-Reyes (Centre for Supply Chain Improvement, Derby Business School, The University of Derby, Derby, UK)

The TQM Journal

ISSN: 1754-2731

Article publication date: 14 December 2021

Issue publication date: 29 November 2022

520

Abstract

Purpose

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.

Design/methodology/approach

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

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).

Practical implications

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.

Originality/value

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.

Keywords

Acknowledgements

Disclosure statement: No potential conflict of interest was reported by the authors.

Citation

Alves, R.F., Vieira Neto, J., de Mattos Nascimento, D.L., de Andrade, F.E., Tortorella, G.L. and Garza-Reyes, J.A. (2022), "Lean accounting: a structured literature review", The TQM Journal, Vol. 34 No. 6, pp. 1547-1571. https://doi.org/10.1108/TQM-06-2021-0185

Publisher

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Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

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