ABSTRACT
Senior leaders of the company must give unequivocal and unwavering support to developing and using a lean management accounting system. Senior leaders must make lean management accounting an essential part of a company’s overall lean strategy. Continuous improvement also forms the foundation of the lean management accounting transformation process and is effective in changing “project-based” thinking. Successful leaders are role models, genuinely practicing the thinking, behaviors, and characteristics they want those they lead to emulate. Lean companies use plan-do-check-adjust as the framework for teaching employees how to solve problems and for all improvement activities. Users process the information from management accounting systems in their analytical and decision-making activities. Lean transformations begin with pilots, such as taking one linear production cell, turning it into a U-shaped cell and creating single piece flow through the cell. This is done so the team can actually experience lean practices and others can see how lean practices work.
