operational improvements and therefore ask for new cost accounting methods. The search for a new accounting paradigm has led to … important applied research and several accounting methods. In this paper we are going to show the state of the art in costing …

I argue that lean software development firms become more productive if they align their lean managerial accounting … phase (Phase 2), a treatment group will be exposed to new lean management accounting measures for three months while a … treatment to evaluate how lean management accounting measures affect employee engagement and empowerment. The experimental site …