Lean Accounting in Transforming the Organizational Culture in PT. A
Keywords:
Lean Accounting, Organizational Culture, Transformation
Abstract
The current business environment is considered to be unstable, uncertain, complex, and
ambiguous. Transformation is no longer a choice but a necessity. Lean, which is an operations
management concept, has been widely adopted including to accounting. In fact, if the business
does not prepare for proper implementation, all the benefits cannot be obtained. Organizational
culture has been found to be very important in shaping the success of business. However, a
traditional organizational culture is also not capable of sustaining the long-term success of lean
accounting. Increased income, cost avoidance, and time and cost efficiency were obtained from
lean accounting success implementation. The most important thing is that a supportive
organizational culture can make lean implementation deeper, into a mindset and reflected in the
actions of all people in the organization so that business entities remain adaptive in industrial
changes.
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Sekaran, U., Bougie, R. 2013. Research Methods for Business: A Skill Building Approach Sevent
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Shah, R., Ward, P. 2007. Defining and Developing Measures of Lean Production. J.Oper. Manage.
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Silvi, R., Bartolini, M., Visani, F. 2012. Management Accounting in a Lean Environment.
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Sorensen, J.B., 2002. The strength of corporate culture and the reliability of firm performance.
Adm. Sci. Q. 47 (1), 70–91.
Solaimani, S., Haghighi, A.,VanDerRhee, B. 2019. An Integrative View on Lean Innovation
Management. Journal of Business Research 105 (2019) 109-120
Solaimani, Sam., Sedighi, Mohamad. 2020. Toward a Holistic View on Lean Sustainable
Construction: A Literature Review. Journal of Cleaner Production 248 (2020) 119213
Stenzel, J. 2007. Lean Accounting: Best Practices for Sustainable Integration. Canada: Wiley
Suarez, B, Smith, T., Dahlgaard, P. 2012. Lean Service: a literature analysis and classification.
Total Qual. Manag. 23 (4), 359–380.
Womack, J. P., Jones, D. T., & Roos, D. 1990. The machine that changed the world. New York,
NY, USA: Rawson Associates
Arabia: Organizational Culture Aspects. Journal of King Saud University – Engineering
Science 30, 232-242
Ahlstrom, Par. 2004. Lean Service Operations: Translating Lean Production Principles to Service
Operations. Int.J.Services Technology and Management, Vol 5.Nos. 5/6
Ballard, G., & Howell, G. (2003). Lean project management. Building Research and Information,
31(2), 119–133.
Bhasin S. 2013.Analysis of whether lean is viewed as an ideology by British organizations. J
Manuf Technol Manag. 2013;24(4):536–54.
Bortolloti, T., Boscari, S., Denese, P. 2018. Successful Lean Implementation: Organizational
Culture and Soft Lean Practices. Journal of Production Economics. 160, 182-201
Cooney R. 2002. Is “lean” a universal production system? International Journal of Operations &
Production Management 22. MCB UP Ltd; 2002. p. 1130–47.
https://doi.org/10.1108/01443570210446342.
David, Carvajal., Sara, Bahamon., Paula, Aristizabal., Alejando, Vasquez., Luis Fernando. (2019).
Relationships between lean and sustainable construction: Positive Impact of Lean
Practices over Sustainability. Journal of Cleaner Production 234 (2019) 1322-1337
Don Rupprecht.(2013, June). Finance Transformation: A Lean Approach to Increase
Value.Retrieved from http://www.pwc.com
Dziedzig, R. 2013. Building a Competitive Advantage Based on the Leading Methodologies of
Lean Management. EYGM Limited
Fiume, O. 2002. Lean Accounting and Finance. Association for Manufacturing Excellence.
www.ame.org (dikutip pada 23 April 2020)
Ghezzi, A. 2018. Agile Business Model Innovation in Digital Enterpreneurship: Lean Startup
Approach. Journal of Business Research
Goffin, K., & Mitchell, R. (2016). Innovation management: Effective strategy and implementation.
Basingstoke, UK: Palgrave Macmillan.
Guiso, L., Sapienza, P., Zingales, L., (2015). The value of corporate culture. J. Financ. Econ. 117
(1), 60–76.
Hadid W, Mansouri SA. The lean-performance relationship in services: a theoretical model. Int J
Oper Prod Manag 2014;34:750–85. https://doi.org/10.1108/
Hailin Zhao., Haimeng Teng., Qiang Wu. 2018. The Effect of Corporate Culture in Firm
Performance:Evidence from China. China Journal Accounting Research 11 (2018) 1-19
Hines, P. 2010. How to Create and Sustain a Lean Culture.
https://www.researchgate.net/publication/308572324_How_to_create_and_sustain_a_le
an_culture (dikutip pada 18 Februari 2020)
Holweg, M. (2007). The genealogy of lean production. Journal of Operations Management, 25(2),
420–437.
Isna, Dini. 2018. New Economy: Apa itu VUCA.
https://www.wartaekonomi.co.id/read202181/apa-itu-vuca (dikutip pada 24 Maret 2020)
Kaplan, R., Norton, D. 2004. Strategy Maps: Converting Intangible Assets into Tangible
Outcomes. America: Harvard Business School Publishing Corporation
Kastberg, G. 2014. Framing Shared Services Accounting, Control and Overflows. Critical
Perspectives on Accounting 25, 743-756
Kennedy, F., Widener, S. 2008. A Control Framework: Insights from Evidence on Lean
Accounting. Management Accounting Research 19 (2008) 301-323USA: Tayor Francis
Kumar, M., Antony, J., Madu, C.N., Montgomery, D.C., Park, S.H., 2008. Common myths of six
sigma demystified. Int. J. Qual. Reliab. Manag. 25 (8), 878–895.
Liker, J.K., Rother, M. 2011. Why Lean Programs Fail. Lean Enterprise Institute.
Mann, D. (2009). The missing link: Lean leadership. Frontiers of Health Services
Management, 26(1), 15–26.
Mann, D. (2014). Creating a lean culture: Tools to sustain lean conversions. New York, NY,
Marciniak, R. 2013. Measuring Service Satisfaction in Shared Service Organizations. Social and
Behavioral Science 81, 217-223
Martinez-Jurado, P.J., Moyano-Fuentes, J., 2012. Key determinants of lean production adoption:
evidence from the aerospace sector. Prod. Plann. Contr. 25 (4), 332–345
Mascarenhas, R., Pimentel, C., Rosa, M. 2019. The Way Lean Starts – A Different Approach to
Introduce Lean Culture and Changing Process with People’s Involvement. 29th
International Conference on Flexible Automation and Intelligent Manufacturing
Maskell, B. H., Baggaley, B., & Grasso, L. (2011). Practical lean accounting: A proven system
for measuring and managing the lean enterprise. New York, NY, USA: Tayor Francis
Miner, John, B. 2007. Organizational Behavior 4: From Theory to Practice. London: Routledge
Mittag, T., Rabe, M., Gradert, T., Kuhn, A., Dumitrescu, R., 2018. Building blocks for planning
and implementation of smart services based on existing products. Conference on Industrial
Product – Service Systems.
Nasution, Indra Kesuma. 2019. Budaya Kerja Kelas Dunia: Mengenal Kaizen dan Omotenashi
Jepang. Indonesia: Mulia Sejahtera Grafika
Nirwan, M., Dhewanto, W. 2015. Barriers in Implementing the Lean Startup Methodology in
Indonesia – Case Study of B2B Startup. Social and Behavioral Sciences 169, 23-30
Pearce, Antony., Pons, Dirk. 2019. Advancing Lean Management: The Missing Quantitative
Approach. Operations Research Perspectives 6 (2019) 100114
Peillon, S., Dubruc, N., Mansour, M. 2018. Service and Customer Orientation of Corporate
Culture in a French Manufacturing. Conference on Industrial Product – Service System
Piercy, N., & Rich, N. 2009. The implications of lean operations for sales strategy: From sales -
force to marketing-force. Journal of Strategic Marketing, 17(3–4), 237–255.
Ries, Eric. 2011. The lean startup: How today's entrepreneurs use continuous innovation to create
radically successful businesses.
Richter, P., Bruhl, R. 2016. Shared Service Center Research: A Review of Past, Present, and
Future. European Management Journal, 1-13
Sandau, J. 2018. From a Lean to a Smart Factory of the Future. Deloitte Digital Factory
Schein, E.H., 1991. The role of the founder in the creation of organizational culture. Organiz.
Cult., 14–25
Schein, E.H., 2010. Organizational Culture and Leadership, fourth ed. Jossey-Bass, San
Francisco, CA.
Secchi, Raffaele., Camuffo, Arnaldo. 2019. Lean Implementation Failures: The Role of
Organizational Ambidextrity. International Journal of Production Economics 210 (2019)
145-154
Sekaran, U., Bougie, R. 2013. Research Methods for Business: A Skill Building Approach Sevent
Edition. UK: Willey
Shah, R., Ward, P. 2007. Defining and Developing Measures of Lean Production. J.Oper. Manage.
21, 129-149
Silvi, R., Bartolini, M., Visani, F. 2012. Management Accounting in a Lean Environment.
Soeherman, B. 2016. Exist or Extinct: The Rise of Experiencers. Jakarta: Gramedia
Sorensen, J.B., 2002. The strength of corporate culture and the reliability of firm performance.
Adm. Sci. Q. 47 (1), 70–91.
Solaimani, S., Haghighi, A.,VanDerRhee, B. 2019. An Integrative View on Lean Innovation
Management. Journal of Business Research 105 (2019) 109-120
Solaimani, Sam., Sedighi, Mohamad. 2020. Toward a Holistic View on Lean Sustainable
Construction: A Literature Review. Journal of Cleaner Production 248 (2020) 119213
Stenzel, J. 2007. Lean Accounting: Best Practices for Sustainable Integration. Canada: Wiley
Suarez, B, Smith, T., Dahlgaard, P. 2012. Lean Service: a literature analysis and classification.
Total Qual. Manag. 23 (4), 359–380.
Womack, J. P., Jones, D. T., & Roos, D. 1990. The machine that changed the world. New York,
NY, USA: Rawson Associates
Published
2020-09-23
How to Cite
Sugianto W, A., & Pontjoharyo, W. (2020). Lean Accounting in Transforming the Organizational Culture in PT. A. IJRDO - Journal of Business Management, 6(9), 01-17. https://doi.org/10.53555/bm.v6i9.3867
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