Based on three case studies, a new Lean financial model is developed. This new model improves the organization by increasing Lean goal congruent behavior. The new financial (costing) model uses the waste categories known from Lean in order to create decision information for Lean decisions such...

Strategic management accounting provides financial information and analysis regarding product markets, competitors' costs, cost structures, and monitoring of firm strategy and competitor strategy (Bromwich, 1990). It assists the management team with better strategic decisions and organizational...

Accounting conservatism is often used to measure an enterprise's earnings quality. This study adopted the accounting conservatism indicator of C-Score proposed by Khan and Watts (2009) to explore the correlation between the number of suppliers and customers and accounting conservatism and to...

Starting from the weaknesses of traditional formal cost accounting systems, this article describes a possible integrative model based on synergies between the Strategic Cost Management approach and some Lean Management tools. This approach has been designed therefore to help enhance the...