An accounting system to support process improvements: Transition to lean accounting

Ahlström, P., & Karlsson, C. (1996). Change processes towards lean production: the role of the management accounting system. International journal of operations & production management, 16(11), 42-56. doi:10.1108/01443579610131447
Anderson, S. W. (1995). A Framework for Assessing Cost Management Systems: The Case of Activity Based Costing Implementation at General Motors, 1986-1993. Journal of Management Accounting Research, 7(Fall), 1-51.
doi:10.3926/jiem.2010.v3n3.p576-602 JIEM, 2010 – 3(3): 576-602 – Online ISSN: 2013-0953
Print ISSN: 2013-8423
An accounting system to support process improvements: transition to lean accounting 597
P. Ruiz de Arbulo-López; J. Fortuny-Santos
Argilés Bosch, J. M. (2007). Análisis del comportamiento de los resultados en “full” y “direct costing”. Cuadernos de CC.EE y EE., 53, 107-133.
Baguer, A., & Zárraga, M. (2002). Dirige. Manual de conceptos prácticos y necesarios para la gestión empresarial. Madrid: Ed. Diaz de Santos.
Balada Ortega, T. (1994). El rediseño de procesos en el contexto de la contabilidad de gestión: prácticas y experiencias en Ford España S.A., In J. Lizcano (coordinator), Elementos de Contabilidad de Gestión. Madrid: Ediciones Asociación Española de Contabilidad y Administración de Empresas.
Banker, R. D., Bardhan, I.R., & Chen, T.Y. (2008). The role of manufacturing practices in mediating the impact the impact of activity-based costing on plant performance. Accounting, organizations and society, 3, 1-19. doi:10.1016/j.aos.2006.12.001
Berliner, C., & Brimson, J.A. (1988). Cost management for today’s advanced manufacturing: The CAM-I conceptual design. Boston: Harvard Business School Press.
Blanco Ibarra, F. (1988). Curso de contabilidad analítica. Bilbao: Ediciones Deusto.
Cooper, R. (1994). The role of Activity-based system in supporting the transition to the lean enterprise". Advances in Management Accounting; Research annual, 3, 1-24.
Cooper, R. (1996). Activity-based costing and the lean enterprise. Journal of Cost Management (Winter), 6-14.
Cooper, R. (2000). Cost management: from Frederick Taylor to the present. Journal of Cost Management, (September/October), 4-9.
Cooper, R., & Kaplan, R.S. (1988). Measure costs right: make the right decisions. Harvard Business Review, (September-October), 96-103.
Crute, V., Ward, Y., Brown, S., & Graves, A. (2003). Implementing Lean in Aerospace – challenging the assumptions and understanding the challenges. Technovation, (23) 917-928. doi:10.1016/S0166-4972(03)00081-6
doi:10.3926/jiem.2010.v3n3.p576-602 JIEM, 2010 – 3(3): 576-602 – Online ISSN: 2013-0953
Print ISSN: 2013-8423
An accounting system to support process improvements: transition to lean accounting 598
P. Ruiz de Arbulo-López; J. Fortuny-Santos
Cuatrecasas Arbós, L. (1996). Diseño de procesos de producción flexible. Madrid: TGP-Productivity Press.
Cuatrecasas Arbós, L. (2000). Organización de la producción y dirección de operaciones. Sistemas actuales de gestión eficiente y competitiva. Madrid: Ed. Centro de estudios Ramón Areces.
Cuatrecasas Arbós, L. (2003). Gestión competitiva de stocks y procesos de producción. Barcelona: Ed. Gestión 2000.
Cuatrecasas Arbós, L. (2006). Claves de Lean Management. Barcelona: Ed. Gestión 2000.
DeLuzio, M.C. (2006). Accounting for lean - Conventional accounting must adapt to accommodate the lean movement. Manufacturing engineering, 137(6), 83.
Dhavale, D.G. (1996). Performance Measures for Cell Manufacturing and /Focused Factory Systems. Journal of Cost Management, 10(1), 59-69.
Goldratt, E. M., & Cox, J. (1986). The Goal: A process of ongoing improvement. New York: North River Press.
Grasso, L.P. (2005). Are ABC and RCA accounting systems compatible with lean management. Management accounting quarterly, 7(1), 12-27.
Harman, R. L. (1992). Reinventing the factory II. Managing the world class factory. New York: The Free Press, New York.
Harman R. L., & Peterson, L.D. (1990). Reinventing the Factory: Productivity Breakthroughs in Manufacturing Today. New York: The Free Press.
Hyer, N. L., & Wemmerlöv, U. (2002). Reorganizing the factory: competing through cellular manufacturing. Portland: Productivity Press.
Huntzinger, J. R. (2007). Lean cost management: accounting for lean by establishing flow. San Francisco: J. Ross Publishing.
Huntzinger, J., & Kennedy, F.A. (2005). Lean accounting: measuring and managing the value stream. Journal of cost management, 19(5), 31-38.
doi:10.3926/jiem.2010.v3n3.p576-602 JIEM, 2010 – 3(3): 576-602 – Online ISSN: 2013-0953
Print ISSN: 2013-8423
An accounting system to support process improvements: transition to lean accounting 599
P. Ruiz de Arbulo-López; J. Fortuny-Santos
Jenson, R., Brackner, J., & Skousen, C. (1996). Management accounting in support of manufacturing excellence. Montvale: Institute of Management Accountants.
Johnson, H.T., & Kaplan, R.S. (1987). Relevance Lost- The rise and fall of management accounting. Boston: Harvard Business School Press.
Johnson, H.T. (1992). Relevance Regained: from ttop-down control to bottom-up empowerment. New York: The Free Press Business.
Kaplan, R. S. (1983). Measuring manufacturing performance: a new challenge for managerial accounting research. The accounting review, 58(4), 686-705.
Kaplan, R. S. (1984). Yesterday’s accounting undermines production. Harvard Business Review, 62(July-August), 95-101.
Kaplan, R.S. (1985). Una contabilidad anticuada puede socavar la producción. Harvard Deusto Business Review, (23), 125–134.
Kaplan, R.S. (1986). Accounting lag: The obsolescence of cost accounting systems. California Management Review, 18(2), 174-199.
Kaplan, R.S. (1987). Regaining Relevance. In R. Capettine, R. & D.K. Clancy (Ed.), Cost Accounting, Robotics, and the New Manufacturing Environment. Sarasota: American Accounting Association.
Kaplan, R.S. (1988). One cost system isn't enough. Harvard Business Review 66(January-February), 61- 66.
Kaplan, R.S. (1989). Limitations of Cost Accounting in Advanced Manufacturing Environments. Colloquium. Cambridge (MA.): Harvard Business School, Cambridge.
Kaplan, R.S, & Anderson, S.R. (2004). Time driven activity-based costing. Harvard Business Review, 82(11), 131-138.
Kaplan R.S., & Cooper, R. (1998). Cost and Effect. Boston: Harvard Business School Press.
Martínez Sánchez, A., & Pérez Pérez, M. (2001). Lean indicators and manufacturing strategies. International Journal of Operations & Production Management, 21(11),
doi:10.3926/jiem.2010.v3n3.p576-602 JIEM, 2010 – 3(3): 576-602 – Online ISSN: 2013-0953
Print ISSN: 2013-8423
An accounting system to support process improvements: transition to lean accounting 600
P. Ruiz de Arbulo-López; J. Fortuny-Santos
1433-1451. doi:10.1108/01443570110407436
Maskell, B.H., & Baggaley, B. (2004). Practical lean accounting. A proven system for measuring and managing the lean enterprise. New York: Productivity Press.
Maskell, B.H., & Kennedy, F.A. (2007). Why Do We Need Lean Accounting and How Does It Work? The Journal of Corporate Accounting & Finance, (March/April), 59-73. doi:10.1002/jcaf.20293
Ohno, T. (1988). Toyota Production System: Beyond Large-Scale Production. Cambridge (MA.): Productivity Press.
Olivella Nadal, J. (2008): Los beneficios de las empresas durante la implantación del lean. Retrieved August 29th, 2009, from http://www.institutolean.org/articulos/articulos_ilm_0803_olivella.pdf.
Plenert, G. (1999). The new manufacturing-accounting interface. Industrial management and data systems, 99(1), 25-32. doi:10.1108/02635579910249891
Ruiz de Arbulo López, P. (2005). Un nuevo modelo de gestión de costes para avanzar hacia la producción lean (Doctoral dissertation). Universidad del País Vasco.
Ruiz de Arbulo López, P. (2007). La gestión de costes en lean manufacturing. La Coruña: NetBiblo.
Sriparavastu, L., & Gupta, T. (1997). An empirical study of just-in-time and total quality management principles implementation in manufacturing firms in the USA. International Journal of Operations & Production Management, 17(12), 1215-1232. doi:10.1108/01443579710182954
Sugimori, Y., Kusunoki, K., Cho, F., & Uchikawa, S (1977). Toyota production system and Kanban system. Materialization of just-in-time and respect-for-human system. International Journal of Production Research, 15(6), 553-564. doi:10.1080/00207547708943149
doi:10.3926/jiem.2010.v3n3.p576-602 JIEM, 2010 – 3(3): 576-602 – Online ISSN: 2013-0953
Print ISSN: 2013-8423
An accounting system to support process improvements: transition to lean accounting 601
P. Ruiz de Arbulo-López; J. Fortuny-Santos
Tamarit Aznar, M.C., & Ripoll Feliu, V.M. (2006). Implantación del ABC/ABM en RENFE. Revista de contabilidad y dirección, (3), 197-208.
Tatikonda, M. V. (1988). Just-in-time and modern manufacturing environments: implications for cost accounting. Production and inventory management journal, (First quarter), 1-5.
Tirado Valencia, P. (2003). Gestión de costes y mejora continua. Los sistemas de costes y de gestión basados en las actividades (ABC-ABM). Bilbao: Ed. Desclée de Brouwer.
Ward, Y., & Graves, A. (2004). A new cost manufacturing and accounting approach for lean enterprises. (Working paper series, 5). University of Bath School of management.
Ward, Y., Crute, V., Tomkins, C., & Graves, A. (2003). Cost management and accounting methods to support lean aerospace enterprises. A UK Lean Aerospace initiative Report, University of Bath.
Ward, Y., Crute, V., Tomkins, C., & Graves, A. (2004). Costing for Competitiveness: Cost Management and Accounting for Lean Enterprises. Society of British Aerospace Companies Publication.
Williamson, A. (1997). Target and kaizen costing. Manufacturing engineer, 76(1), 22–24.
Womack, J. P., & Jones, D. T. (1996). Lean thinking: banish waste and create wealth in your corporation. New York: The Free Press.
Womack J. P., Jones D.T., & Ross, D. (1990). The machine that changed the world. New York: The Free Press.