Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Just-In-Time Main Page | Japanese
Management Main Page | Lean
Accounting and Lean Concepts
Abramovitch, I. 1994. Beyond kaizen. Success (January/February): 85-88.
Aggarwal, S. C. 1985. MRP, JIT, OPT, FMS? Harvard Business Review (September-October): 8-10.
Al-Qady, M. A. and S. M. El-Helbawy. 2023. Lean transformation in institutional complexity: Part I. Cost Management (July/August): 14-21.
Aljabr, A., G. Kapanowski and B. B. Benson. 2020. Lean, six sigma, and cost management methods: Creating successful savings. Cost Management (September/October): 27-34.
Allen, J., C. Robinson and D. Stewart. 2001. Lean manufacturing: A plant floor guide. Society of Manufacturing Engineers.
Alles, M., S. M. Datar and R. A. Lambert. 1995. Moral hazard and management control in just-in-time settings. Journal of Accounting Research (Studies on Managerial Accounting): 177-204.
Alonso, R. L. and C. W. Frasier. 1991. JIT hits home: A case study in reducing management delays. Sloan Management Review (Summer): 59-67.
Amar, A. D. 1984. Japanese production management - Just-in-time and total quality control: Review and critique. Mid-Atlantic Journal of Business (Summer): 55-59.
Aranoff, G. 2010. No-inventory standard costing for JIT manufacturers: Maximizing backflush costing. Cost Management (January/February): 34-37.
Baggaley, B. 2006. Using strategic performance measurements to accelerate lean performance. Cost Management (January/February): 36-44.
Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part I. Journal of Cost Management (March/April): 23-27. (Summary).
Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part II. Journal of Cost Management (May/June): 24-30. (Summary).
Bailes, J., I. Kleinsorge and L. White. 1992. How support services can use process control: The idea is to let people manage themselves. Management Accounting (October): 45-51.
Bailes, J. C. and I. K. Kleinsorge. 1992. Cutting waste with JIT. Management Accounting (June): 28-32. (Discussion of Oregon Cutting Systems (OCS) Zero inventory production system (ZIPS)).
Baitler, J. 2003. The power of effective procurement and strategic suppliers. Strategic Finance (August): 36-40.
Baker, E. M. 1984. Counting costs: Another approach to supplier rating. Quality Progress (November): 67-69.
Baker, W. M., T. D. Fry and K. Karwan. 1994. The rise and fall of time-based manufacturing. Management Accounting (June): 56-59. (Related to problems caused by traditional accounting measurements).
Balakrishnan, R., T. J. Linsmeier and M. Venkatachalam. 1996. Financial benefits from JIT adoption: Effects of customer concentration and cost structure. The Accounting Review (April): 183-205.
Balle, F. and M. Balle. 2005. The Gold Mine: A Novel of Lean Turnaround. The Lean Enterprise Institute.
Balle, M. and F. Belle. 2009. The Lean Manager: A Novel of Lean Transformation. The Lean Enterprise Institute.
Bandyopadhyay, J. K. 1993. Poka yokay systems to ensure zero defect quality manufacturing. International Journal of Management 10 (1): 29-33.
Banker, R. D., G. Potter and R. G. Schroeder. 1993. Reporting manufacturing performance measures to workers: An empirical study. Journal of Management Accounting Research (5): 33-55.
Bargerstock, A. and Y. Shi. 2016. Leaning away from standard costing: Lean companies need value stream costing and new performance metrics. Strategic Finance (June): 38-45.
Barter, D. and B. V. Balachandran. 2002. Velocity costing for a manufacturing environment. Journal of Cost Management (January/February): 39-42.
Barton, M. F., S. P. Agrawal and Lynn Rockwell. 1988. Meeting the challenge of Japanese Management concepts. Management Accounting (September): 49-53.
Bechler, C. 2020. Creating production velocity with a lean pull system. Cost Management (January/February): 20-24.
Becker, S. D. and C. Endenich. 2023. Entrepreneurial ecosystems as amplifiers of the lean startup philosophy: Management control practices in earliest-stage startups. Contemporary Accounting Research 40(1): 624-667.
Beischel, M. E. and K. R. Smith. 1991. Linking the shop floor to the top floor. Management Accounting (October): 25-29.
Benson, B. B. 2016. Hoshin Kanri: The fundamental starting point for lean success. Cost Management (January/February): 15-18.
Benson, B. B. 2017. Lean: Adapting to changing strategies and market conditions. Cost Management (January/February): 6-10.
Benson, B. B. 2018. Change management as an accelerator of the lean transition. Cost Management (January/February): 36-39.
Benson, B. B. 2019. Lean: Turning transactional work into transformational value in nontraditional areas. Cost Management (July/August): 11-17.
Benson, B. B. and M. Donahue. 2020. Increase the value of your lean cost management through econometrics. Cost Management (November/December): 6-10.
Benson, B. B. and T. Daniel. 2019. Lean through lead time reduction in human resources: Cost-to-value improvement. Cost Management (May/June): 13-18.
Bhasin, S. 2008. Lean and performance measurement. Journal of Manufacturing Technology Management 19(5): 670-684. (Recommends using a balanced scorecard).
Billesbach, T., A. Harrison, and S. Croom-Morgan. 1991. Just-in-time: A United States United Kingdom comparison. International Journal of Operations & Production Management 11(10).
Blank, S. 2013. Why the lean start-up changes everything. Harvard Business Review (May): 63-72.
Bledsoe, N. L. and R. W. Ingram. 1997. Customer satisfaction through performance evaluation. Journal of Cost Management (Winter): 43-50. (Summary).
Blokdyk, G. 2017. Lean and Agile Project Management Complete Self-Assessment Guide. (Paperback). CreateSpace Independent Publishing Platform.
Blokdyk, G. 2017. Lean Culture Complete Self-Assessment Guide: Practical Tools For Self-Assessment. (Paperback). CreateSpace Independent Publishing Platform.
Blokdyk, G. 2017. Lean Enterprise Complete Self-Assessment Guide (Paperback). CreateSpace Independent Publishing Platform.
Blokdyk, G. 2017. Lean Software Development Complete Self-Assessment Guide (Paperback). CreateSpace Independent Publishing Platform.
Blokdyk, G. 2017. Lean Thinking Complete Self-Assessment Guide (Paperback). CreateSpace Independent Publishing Platform.
Blokdyk, G. 2018. Lean Culture Complete Self-Assessment Guide: Practical Tools For Self-Assessment. (eBook). The Art of Service. ("The Art of Service's Lean Culture Standard Requirements Excel Dashboard and accompanying eBook is for managers, advisors, consultants, specialists, professionals and anyone interested in Lean Culture assessment.").
Boersma, C. 2022. Coaching my family through the pandemic with lean. Cost Management (January/February): 12-14.
Borris, S. 2005. Total Productive Maintenance: Proven Strategies and Techniques to Keep Equipment Running at Maximum Efficiency. McGraw-Hill Professional.
Borris, S. 2012. Strategic Lean Mapping. McGraw-Hill Professional.
Borthick, A. F., P. L. Bowen, and M. C. Sullivan. 1998. Controlling JIT II: Making the system monitor itself. Journal of Cost Management (July/August): 33-41. (Summary).
Bradford, M., T. Mayfield and C. Toney. 2001. Does ERP fit in a lean world? Strategic Finance (May): 28-34.
Bragg, S. M. 2000. Just-In-Time Accounting. John Wiley & Sons.
Bragg, S. M. 2001. Accounting Best Practices. 2nd ed. John Wiley & Sons.
Bragg, S. M. 2001. Just-in-Time Accounting: How to Decrease Costs and Increase Efficiency. John Wiley & Sons.
Brewer, P. and F. Kennedy. 2008. Creating a lean enterprise: The case of the Lebanon Gasket Company. IMA Educational Case Journal 1(4): 1-8.
Brewer, P. C. and F. A. Kennedy. 2006. Motivating lean behavior: The role of accounting. Cost Management (November/December): 22-29.
Brewton, J. 2009. The lean office: Develop lean administrative procedures. Cost Management (March/April): 40-47.
Brown, K. A. and T. R. Mitchell. 1991. A comparison of just-in-time and batch manufacturing: The role of performance obstacles. The Academy of Management Journal 34(4): 906-917.
Burney, L. L. and F. A. Kennedy. 2020. The purpose of a corporation and lean principles: Do the two overlap? Cost Management (May/June): 25-30.
Byrne, A. and J. P. Womack. 2012. The Lean Turnaround: How Business Leaders Use Lean Principles to Create Value and Transform Their Company. McGraw-Hill.
Bryne, S. 2011. Does individual locus of control matter in a JIT environment? Journal of Applied Management Accounting Research (Winter): 37-58.
Bunker, R. B., C. Cagle and D. Harris. 2019. A liquidity ratio analysis of lean vs. not-lean operations. Management Accounting Quarterly (Winter): 10-16.
Callioni, G., X. de Montgros, R. Slagmulder, L. N. Van Wassenhove and L. Wright. 2005. Inventory-driven costs. Harvard Business Review (March): 135-141. ("Inventory affects costs in more ways than you may realize. Understanding and managing inventory-driven costs can have a significant impact on margins." The cost of inventory include component devaluation, price protection, product return, obsolescence, and holding cost).
Calvasina, R. V. and E. J. Calvasina. 1989. Beware the new accounting myths. Management Accounting (December): 41-45.
Carnes, K. and S. Hedin. 2005. Accounting for lean manufacturing: Another missed opportunity? Management Accounting Quarterly (Fall): 28-35.
Carr, L. P. and C. D. Ittner. 1992. Measuring the cost of ownership. Journal of Cost Management (Fall): 42-51. (Summary).
Carr, L. P., W. C. Lawler and J. K. Shank. 2002. Reconfiguring the value chain: Levi's personal pair. Journal of Cost Management (November/December): 9-17. (Summary).
Casey, J. and D. Wuestman. 2015. Lean leadership: Coaching to connect the dots. Strategic Finance (May): 23-25.
Casher, J. D. and R. H. Metzger. 1998. Leverage your vendor relationships and enhance your bottom line. Management Accounting (March): 51-54.
Castellano, J. F. and R. Burrows. 2011. Relevance lost: The practice/classroom gap. Management Accounting Quarterly (Winter): 41-48. (Summary).
Castellano, J. F., S. Young, D. Anderson and W. McLean. 2004. Process-based measurements: The key to more effective decision making. Cost Management (September/October): 5-14.
Chase, R. B. and D. M. Stewart. 1994. Make your service fail-safe. Sloan Management Review (Spring): 35-44.
Chongwatpol, J. and R. Sharda. 2013. Achieving lean objectives through RFID: A simulation-based assessment. Decision Sciences 44(2): 239-296. (Investigation of whether radio frequency identification technologies in manufacturing can complement lean manufacturing).
Clark, F. E. 1928. An analysis of the causes and results of hand-to-mouth buying. Harvard Business Review (July): 394-400.
Clark, K. B., and R. H. Hayes 1986.Why some factories are more productive than others. Harvard Business Review (September-October): 66-73.
Clemens, J. D. 1991. How we changed our accounting system. Management Accounting (February): 43-46. (Simplified accounting for JIT etc.).
Clements, R. B. and C. W. Spoede. 1992. Trane's SOUP accounting. Management Accounting (June): 46-52. (New cost system developed from the alphabet soup of JIT, CIM, TQC etc.).
Clinton, B. D., and H. Ko-Cheng. 1997. JIT and the balanced scorecard: Linking manufacturing control to management control. Management Accounting (September): 18-24. (Summary).
Clinton, B. D. and S. C. Del Vecchio. 2002. Cosourcing in manufacturing. Journal of Cost Management (September/October): 5-12. (Summary).
Clinton, B. D. and S. C. Del Vecchio. 2002. Cosourcing in manufacturing - Just in time. Journal of Cost Management (November/December): 30-37. (Summary).
Cochran, D. S., J. Linck and J. Won. 2001. Manufacturing system design of automotive bumper manufacturing. Journal of Manufacturing Systems. (See this article and several related articles on the Collective System Design web site. Also see the Johnson 2006 summary).
Cohen, F. 2011. Improving processes in your practice: Do the same thing with less, or more with the same thing with lean six sigma and lean principles in your toolbox. Medical Economics (June): 60-62,-67-69. (Note).
Cohen, F. and O. Dahl. 2009. Lean Six Sigma for the Medical Practice. Greenbranch Publishing.
Cokins, G. 2003. Identifying and measuring the cost of error and waste. Journal of Cost Management (March/April): 6-15.
Cooper, R. 1994. The role of activity-based systems in supporting the transition to the lean enterprise. Advances In Management Accounting (3): 16.
Cooper, R. 1995. When Lean Enterprises Collide: Competing through Confrontation. Harvard Business School Publishing.
Cooper, R. 1996. Activity-based costing and the lean enterprise. Journal of Cost Management (Winter): 6-14. (Summary).
Cooper, R. and R. Slagmulder. 1999. Interorganizational Cost Management. Productivity Press.
Cooper, R. and R. Slagmulder. 1999. Supply Chain Development for the Lean Enterprise: Interorganizational Cost Management. Productivity Press.
Cooper, R. and R. Slagmulder. 2003. Interorganizational costing, Part 1. Cost Management (September/October): 14-21. (Summary).
Cooper, R. and R. Slagmulder. 2003. Interorganizational costing, Part 2. Cost Management (November/December): 12-24. ( Summary).
Cooper, R. and R. Slagmulder. 2004. Interorganizational cost management and relational context. Accounting, Organizations and Society 29(1): 1-26.
Coulthurst, N. 1989. The new factory . Management Accounting UK 67(3): 30-34.
Crusoe, J., G. Schmelzle, and T. E. Buttross. 1999. The hidden costs of adopting JIT manufacturing. Journal of Cost Management (December): 23-26. (Summary).
Cunningham, J. 2018. Plain English: How to implement income statements for the lean organization. Cost Management (January/February): 5-13.
Cunningham, J. E., O. Fiume and E. Adams. 2003. Real Numbers: Management Accounting in a Lean Organization. Managing Times Press.
Daniel, S. J., and W. D. Reitsperger. 1991. Management control systems for JIT: Empirical comparison of Japan and the U.S. Journal of International Studies (Fourth Quarter): 603-617.
Davenport, T. H. and J. Glaser. 2002. Just-in-time delivery comes to knowledge management. Harvard Business Review (July): 107-111. (Summary).
Davies, S. 2009. Evolution of the Toyota production system. Engineering & Technology (May 20). (According to Davies, Mitsubishi learned how to use takt time from the Germans. Toyota combined the concepts of flow production, pull systems, level production, and takt time to form the basis for just-in-time. Takt time limits production to avoid either over or under production).
Davis, C. 2020. HR tips to consider when the lean transformation leads to a war on talent. Cost Management (May/June): 40-44.
Davis, J. P. 1987. Accounting in a just-in-time environment. Controller's Quarterly 3(1): 26-29.
Davis, P., L. Schleifer, M. Shackell and S. K. Widener. 2020. Creating a lean environment. Strategic Finance (January): 38-45.
Davy, J. A., R. E. White, N. J. Merritt and K. Gritzmacher. 1992. A derivation of the underlying constructs of just-in-time management systems. The Academy of Management Journal 35(3): 653-670.
De Luca, M. 2018. How lean accounting promotes lean in the organization. Cost Management (January/February): 21-26. (Summary).
DeFreitas, D. G., J. W. Gillett, R. L. Fink and W. Cox. 2013. Getting lean and mean at Caterpillar with ABM. Strategic Finance (January): 24-33.
Deluzio, M. and B. Hawkey. 2006. Strategy deployment: Effective alignment of lean to drive profitable growth. Cost Management (March/April): 30-39.
Deluzio, M. C. 1993. Management accounting in a just-in-time environment. Journal of Cost Management (Winter): 6-15. (Summary).
Deluzio, M. C. 1993. The tools of just-in-time. Journal of Cost Management (Summer): 13-20. (Summary).
Dhavale, D. 1996. Management Accounting Issues in Cellular Manufacturing and Focused Factory Systems. Montvale, NJ: Institute of Management Accountants.
Dhavale, D. G. 1993. Activity-based costing in cellular manufacturing systems. Journal of Cost Management (Spring): 13-27.
Dhavale, D. G. 1996. Performance measures for cell manufacturing and focused factory systems. Journal of Cost Management (Spring): 59-69.
Dhavale, D. G. and J. Sounderpandian. 1993. Flexible budgets for cellular manufacturing systems. Abacus 29(1): 75-89.
Dodd, A. J. 1996. The just-in-time environment. Chapter A3. Handbook of Cost Management. Warren, Gorham & Lamont: A3-1-A3-35.
Doerman, S. 2009. Finding value in lean. Industrial Engineer (August): 30-33.
Donelan, J. G. and E. A. Kaplan. 1998. Value chain analysis: A strategic approach to cost management. Journal of Cost Management (March/April): 7-15. (Summary).
Dyer, J. H. 1996. How Chrysler created an American keiretsu. Harvard Business Review (July-August): 42-43, 46-47, 50-56. (Summary).
Dyer, R. 2016. Kaizen. Cost Management (January/February): 19-21.
Ebbitt, C., G. Taylor and G. Kapanowski. 2020. Highlighting and celebrating diversity in lean. Cost Management (July/August): 3-5.
Ebbitt, C., G. Taylor and G. Kapanowski. 2020. Special all-women issue: To lean and beyond. Cost Management (May/June): 3-5.
Ebbitt, C., G. Taylor and G. Kapanowski. 2021. Practicing lean in everyday life. Cost Management (January/February): 3-5.
Edwards, J.M. and W.A. Wheeler. 1987. Integrating MRP II with JIT. Coopers & Lybrand Publication.
Emiliani, B. 2007. Real Lean: Critical Issues and Opportunities in Lean Management. The CLBM, LLC.
Emiliani, B. 2015. Lean Teaching: A Guide to Becoming a Better Teacher. The CLBM, LLC. (Chapter 1: What is lean management? Chapter 2: Unforced teaching errors. Chapter 3: Teaching process improvements. Chapter 4: Outcomes assessment. Chapter 5: More teaching process improvements. Chapter 6: More outcomes assessment. Chapter 7: Closing remarks.).
Emiliani, B. 2021. Transitioning higher education to lean management. Cost Management (January/February): 10-15.
Engelund, E. H., G. Breum and A. Friis. 2009. Optimization of large-scale food production using lean manufacturing principles. Journal of Food Service (20): 4-14.
Engwall, R. L. 1989. CIM/JIT investment justification. Journal of Cost Management (Fall): 35-39.
Esrock, Y. P. 1985. Impact of reduced set up time. Production and Inventory Management (4th Quarter): 94-100.
Fedorowicz, J. 2002. Discussion of adoption of just-in-time and electronic data interchange systems and perceptions of cost management systems effectiveness. International Journal of Accounting Information Systems 3(1): 63-68.
Flapper, S.D., Miltenburg, G.J. and J. Wijngaard. 1991. Embedding JIT into MRP. International Journal of Production Research 29(2): 329-341.
Flinchbaugh, J., A. Carlino and D. Pawley. 2005. The Hitchhiker's Guide to Lean: Lessons from the Road. Society of Manufacturing Engineers.
Flume, O. J. 2019. How can I show my CEO that lean is the right thing to do? Cost Management (January/February): 16-23.
Flynn, B. B., S. Sakakibara and R. G. Schroeder. 1995. Relationship between JIT and TQM: Practices and performance. The Academy of Management Journal 38(5): 1325-1360.
Foster, G. and C. T. Horngren. 1987. JIT: Cost accounting and cost management issues. Management Accounting (June): 19-25. (Summary).
Foster, G. and C. T. Horngren. 1988. Cost accounting and cost management in a JIT environment. Journal of Cost Management (Winter): 4-14.
Fox, R. E. 1982. MRP, kanban, or OPT: What's best? Inventories and Production Magazine (July-August).
Fullerton, R., S. F. Gunnell and R. C. Murray. 2013. Autoliv, Inc.: Using lean practices to improve the A/P reconciliation process. IMA Educational Case Journal 6(3): 1-5.
Fullerton, R. R. 2003. Performance measurement and reward systems in JIT and non-JIT firms. Cost Management (November/December): 40-47. (Summary).
Fullerton, R. R. and C. S. McWatters. 2002. The role of performance measures and incentive systems in relation to the degree of JIT implementation. Accounting, Organizations and Society 27(8): 711-735. (Summary).
Fullerton, R. R., F. A. Kennedy and S. K. Widener. 2013. Management accounting and control practices in a lean manufacturing environment Accounting, Organizations and Society 38(1): 50-71.
Fullerton, R. R., F. A. Kennedy and S. K. Widener. 2014. Lean manufacturing and firm performance: The incremental contribution of lean management accounting practices. Journal of Operations Management (32): 414-428.
Galvin, B. 2019. Lean Sigma Mastery Collection: 7 Books in 1: Lean Six Sigma, Lean Analytics, Lean Enterprise, Agile Project Management, Kaizen, Kahban, Scrum. Independently Published.
Goodsell, J. 2009. Embracing the five lean principles. Management Services 53(3): 36-38.
Goodson, R. E. 2002. Read a plant - fast. Harvard Business Review (May): 105-113. (How the rapid plant assessment (RPA) process can tell you if a factory is truly lean in as little as 30 minutes. The process includes two tools: The RPA rating sheet includes 11 categories for assessing leanness, and the RPA questionnaire includes 20 yes or no questions). (Summary).
Gottesman, K. 1991. JIT manufacturing is more than inventory programs and delivery schedules Industrial Engineering 23(5): 19-20, 58.
Graban, M. 2011. Lean Hospitals: Improving Quality, Patient Safety, and Employee Engagement. Second Edition. Productivity Press.
Grasso, L., T. B. Kristensen and H. Nielsen. 2022. ABC and value-stream costing in tandem: The experience of Denmark-based manufacturer LINAK makes a strong case for using both activity-based costing and value-stream costing. Could a similar approach be right for your company? Strategic Finance (March): 34-41.
Grasso, L. P. 2005. Are ABC and RCA accounting systems compatible with lean management? Management Accounting Quarterly (Fall): 12-27.
Grasso, L. P. 2006. Barriers to lean accounting. Cost Management (March/April): 6-19.
Grasso, L. P. 2006. Letter to the editor: RCA is not lean. Cost Management (November/December): 6-8. (Response to Van der Merwes letter).
Grasso, L. P. and T. Tyson. 2021. Management accounting systems and performance measurement at lean companies. Management Accounting Quarterly (Summer): 1-12.
Green, F. B., F. Amenkhienan and G. Johnson 1991. Performance Measures and JIT. Management Accounting (February): 50-53.
Greenwood, T., M. Bradford and B. Greene. 2002. Becoming a lean enterprise: A tale of two firms. Strategic Finance (November): 32-39. (An oral surgeon and aircraft manufacturer become lean. Includes a list and some discussion of 13 basic lean tools: 5s, setup reduction, production to takt time, standard work, pull systems, method sheets, mistake proofing, flow production cell design, point-of-use material storage, visual controls, cross-training, total productive maintenance, and quality assurance - Table 1, p. 35).
Griffin, L and A Harrell. 1991. An empirical examination of managers' motivation to implement just-in-time procedures. Journal of Management Accounting Research (3): 98-112. (Summary).
Grout, J. R. 1997. Mistake-proofing production. Production and Inventory Management Journal 38(3):33-37.
Grout, J. R. 1998. Mistake-proofing: Process improvement through innovative inspection techniques. The Quality Yearbook, 1998 Edition: 405-414.
Grout, J. R. and B. T. Downs. 1998. Fail-safing and measurement control charts. Quality Management Journal 5(2): 67-75.
Grout, J. R. and M. E. Seastrand. 1987. Multiple operation lot sizing in a just-intime environment. Production and Inventory Management (1st Quarter): 23-26.
Hagel, J. III., J. S. Brown and L. Davison. 2010. The Power of Pull: How Small Moves, Smartly Made, Can Set Big Things in Motion. Basic Books. (For a review see Hayashi, A. M. 2010. Are you 'pushing' in a 'pull' world? MIT Sloan Management Review (Spring): 16-18).
Haley, M. and L. Baille. 2021. How activity-based planning helps maximize the benefits of lean. Cost Management (September/October): 19-29.
Hall, R. W., H. T. Johnson and P. B. B. Turney. 1990. Measuring Up: Charting Pathways to Excellence. Homewood, IL: Business One Irwin.
Hall, A. and R. W. Hall. 1983. Zero Inventories. Homewood, IL: Dow Jones - Irwin Press.
Hall, D. and J. Jackson. 1992. Speeding up new product development. Management Accounting (October): 32-36. (Extending JIT techniques to the entire value chain).
Hallowell, M. R., A. Veltri and S. Johnson. 2009. Safety & lean: One manufacturer's lessons learned and best practices. Professional Safety (November): 22-27.
Hamel, M. R. and M. O'Connor. 2019. Some applied math for mapping a leaner value stream. Cost Management (November/December): 26-36.
Hammer, M. 2001. The superefficient company. Harvard Business Review (September): 82-91.
Harder, J. 2020. My journey in lean: A path everyone can take. Cost Management (May/June): 12-16.
Harder, J. 2023. How companies win big by leveraging lean with objectives and key results. Cost Management (September/October): 42-44.
Harrell, H. W. 1992. Materials variance analysis and JIT: A new approach. Management Accounting (May): 33-35, 38.
Harris, C. and R. Harris. 2010. The work force transformation. Industrial Management (March/April): 16-20. (How to train a flexible work force).
Harris, D. and J. Cassidy. 2013. The adoption of lean operations and lean accounting on the profitability and cash flows of publicly traded companies. Advances in Management Accounting (22): 71-96.
Hassan, N., H. E. Brown and P. M. Saunders. 1993. Stolle puts world class into memory. Management Accounting (January): 22-25. (Related to JIT).
Hay, E. J. 1988. The Just-In-Time Breakthrough, New York, NY: John Wiley and Sons.
Hayashi, A. M. 2010. Are you 'pushing' in a 'pull' world? MIT Sloan Management Review (Spring): 16-18. (This is a review of Hagel, J. III, J. S. Brown and L. Davison. 2010. The Power of Pull: How Small Moves, Smartly Made, Can Set Big Things in Motion. Basic Books).
Hayes, R. H. 1981. Why Japanese Factories Work. Harvard Business Review (July-August): 57-66. (Summary).
Hayes, R. H., and K. B. Clark. 1985. Explaining observed productivity differentials between plants: Implication for operations research. Interfaces (November-December): 3-14.
Hayes, R. H., and K. B. Clark. 1986.Why some factories are more productive than others. Harvard Business Review (September-October): 66-73.
Hayes, R. H., and S.C. Wheelwright. 1984. Restoring Our Competitive Edge: Competing Through Manufacturing. John Wiley.
Hayes, R. H., S. C. Wheelwright and K. B. Clark. 1988. Dynamic Manufacturing: Creating the Learning Organization. New York: The Free Press.
Haywood-Sullivan, B. 2020. The power of thinking lean. Strategic Finance (August): 36-41.
Heathcote, R. 2020. The truth about lean. Cost Management (January/February): 15-19.
Heathcote, R. 2021. Lean is a system for creating thinking people. Cost Management (May/June): 38-42. (This article is mainly about leadership, i.e., how leaders should construct a lean learning system.).
Heathcote, R. 2023. What does net zero have to do with lean? Cost Management (May/June): 10-13.
Heathcote, R. and G. Cundill. 2022. Going lean and green. Cost Management (January/February): 42-46.
Hemmer, T. 1995. Discussion of moral hazard and management control in just-in-time settings. Journal of Accounting Research (Studies on Managerial Accounting): 205-213.
Henderson, B. A., J. L. Larco and S. H. Martin. 1999. Lean Transformation: How to Change Your Business into a Lean Enterprise. Oaklea Publishing.
Hendricks, M. 1997. On the spot: A new twist on just-in-time management pays off for entrepreneurs and their customers. Entrepreneur (May): 80-81.
Hilker, C. 2011. Effective cost management for the lean enterprise. Cost Management (July/August): 17-22.
Hirano, H. 1989. JIT Factory Revolution: A Pictorial Guide to Factory Design of the Future. Cambridge, Massachusetts: Productivity Press.
Hobbs, D. P. 2003. Lean Manufacturing Implementation: A Complete Execution Manual for Any Size Manufacturer. J. Ross Publishing Inc.
Hohner, G. 1989. Managing the flow of quality information in manufacturing: Distributed processing and manufacturing cells. Journal of Cost Management (Fall): 50-54.
Howard, M. and R. Newman. 1993. From job shop to just-in-time - A successful conversion. Production and Inventory Management Journal (Third Quarter): 70-74.
Hugh, W. 1987. Short cycle management implementation: An approach taken at Motorola. Target: The Association For Manufacturing Excellence. 3(4): 19-24.
Huff, P. 2001. Using drum-buffer-rope scheduling rather than just-in-time production. Management Accounting Quarterly (Winter): 36-40. (Summary).
Huntzinger, J. 2019. Accounting for the right reason. Cost Management (March/April): 41-48. (The Annual Lean Accounting Summit).
Huntzinger, J. 2021. Production is wealth creation: Keeping an eye on flow. Cost Management (January/February): 6-9.
Huntzinger, J. and M. Zayko. 2018. Unleashing wealth creation: Financial dominance through building lean product and process development capability with your people. Cost Management (July/August): 25-30.
Hutchinson, R. and K. Liao. 2009. Zen accounting: How Japanese management accounting practice supports lean management. Management Accounting Quarterly (Fall): 27-35.
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