Lean accounting i ett tillverkande SMF : En studie av hur en ekonomistyrningsinnovation mottas och utformas

Within a globalized world, the demand of efficient and flexible companies increases. This came, among to other initiatives, to involve major investments in production, which eventually resulted in lean production. Since traditional management systems is not considered to be useful, for companies that use lean production, has forced the development of lean accounting, which is a relatively new concept that is considered to take account of the lean production impact on the entire operation. However, it cannot be assumed that the only matter is to find a concept that could fit the company´s business and then conform to it. Hence, this study seeks to partially describe the response, from the management of a manufacturing SME, to lean accounting and will also describe the first step in the design process for SME businesses, of this concept. This has been carried out by high attendance observations and interviews with management members within a manufacturing SME. Subsequently, it has become clear that the concepts of lean accounting are accepted more and more but there is still loss of time to focus on long-term planning. This often means that it is almost exclusively the administrative officers who receive lean accounting with favour for use of an SME, which also entails the need for SMEs to obtain the assistance of external independent player, to achieve the best possible results. The study has also shown that the first step in the development of lean accounting is in a need to be advanced, according to a framework designed for larger companies. Thus, this study confirms researches revealed that management models must be developed for SMEs, which consequently provides scope for further studies on the topic of lean accounting within manufacturing SMEs.Validerat; 20110614 (anonymous