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development is based upon have a variety of problems getting their current management accounting system, standard costing systems …
Persistent link: https://www.econbiz.de/10013099646
can be applied in all company processes, including accounting. Lean accounting involves changing financial reporting …, business process control and business decision-making processes. Lean accounting relies on the value stream with all income and …
Persistent link: https://www.econbiz.de/10012523180
This study examines the relationship between lean implementation and managerial ability in the healthcare industry. Using a panel data set from U.S. short-term, general, acute care hospitals from 2000 to 2015, we conduct unidirectional analysis and two-stage Probit least squares regression to...
Persistent link: https://www.econbiz.de/10012912798
We examine whether the U.S. partisan gap over the COVID-19 pandemic finds its way into corporate decisions in terms of how firms communicate the impact of the pandemic to investors. Specifically, we examine whether executives’ political leanings affect their firms’ qualitative disclosures...
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Starting from the weaknesses of traditional formal cost accounting systems, this article describes a possible …. Evidence from a case study is also reported, in order to better clarify the potential synergy between cost accounting and lean …
Persistent link: https://www.econbiz.de/10014224116
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 …
Persistent link: https://www.econbiz.de/10014119635
In today's business world, accounting is defined as not only a tool for measuring financial figures, but also a … that the process also meets the value definition of the customer. Lean accounting can be the answer to all the expectations … cost accounting system earns profit by full utilization of resources, and is associated with large inventory, long lead …
Persistent link: https://www.econbiz.de/10012914685