Feasibility of Implementing Lean Accounting in Japanese Companies

Abstract

This paper examines “Lean Accounting,” a management accounting method aligned with lean production based on the Toyota Production System. It organizes its theory and methodology while considering its suitability and affinity for Japanese companies, referencing prior research and implementation cases in Europe and the United States. This approach, which integrates shop floor improvement with financial results, demonstrates its potential to contribute to efficient production management and enhanced competitiveness.