An Exploratory Study on the Process of Introducing an Accounting Theory to Support Gemba Kaizen

Action Research at BUSYU INDUSTORY CO., LTD.

Abstract

Gemba Kaizen Costing（GKC）has been proposed for the accounting measurement of Kaizen effects. Compared to conventional accounting methods, GKC emphasizes interaction with Gemba practices. This paper exploratively examines the process of introducing an accounting theory to support Gemba Kaizen through action research at BUSYU INDUSTORY CO., LTD.