حسابداري ناب رويكردي نوين در حسابداري: مفاهيم، اصول، شيوه ها و ابزارها

Lean accounting, a new approach in accounting: its concepts, principles, practices and tools

Value Based Management, focusing on Value Creation, Value Added and new measures of performance assessment of enterprises as well as and their management was developed in 1990s. This concept is based on Lean Thinking and emphasizes that the organization resources should mostly be invested on activities led to Value Creation for all stakeholders. Using this concept, Lean Accounting is a system towards responding to the role of companies for Value Creation and reporting of relevant information. The purpose of the present study is to define the concepts , principles, practices and tools of Lean Accounting through the definition of Lean Thinking. Finally, The advantages and limitations of Lean Accounting are presented to develop an integrated approach towards lean accounting.