AN EVALUATION ON RESEARCHES MADE IN TURKEY ON LEAN ACCOUNTING

Abstract

In today's global competitive markets, the ability of businesses to make profits depends on their ability to produce quality products at the lowest cost. For this reason, it is necessary for businesses to give importance to the management of production costs and control of costs in order to continue their activities in such a competitive market. It is noteworthy that businesses that review their cost management strategies in order to gain competitive advantage, focus on reducing the non-value-added activities first and then eliminating them later on. Lean accounting system, as one of the contemporary costing methods, is an approach based on the elimination of elements and wastes that do not add value to the production process. The aim of this research is to examine the literature on lean accounting and related subjects (lean cost management, value stream costing, lean performance evaluation) between 2010-2022 (May) and compare the contents of the accessed studies. Postgraduate theses, from the National Thesis Center database of the Council of Higher Education; research articles were scanned from DergiPark Akademik database, Google Scholar and Web of Science search engines. As a result of the scanning, 24 research articles and 13 graduate theses were examined. It has been determined that the most studied subject in the articles and theses is value stream costing and lean accounting, and the majority of the articles are handled as compilation studies. It has been determined that the most used method in both theses and articles is case study analysis. Since the subject of lean accounting is still a subject open to research, it can be said that the majority of the studies conducted with compilation type and case study analysis method. This classification, made through a descriptive content analysis, is considered important in terms of being a guide for researchers and practitioners interested in the subject in the future.