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Determinants influencing the application of lean accounting: the case of vietnamese garment firms.

1. Introduction

2. the literature review, 3. methodology, 3.1. hypothesis development, 3.2. research methodology, 4.1. cronbach’s alpha test results of the scales, 4.2. exploratory factor analysis, 4.3. correlation analysis, 4.4. multivariate regression analysis, 4.5. analysis of residuals, 5. discussion, 5.1. leadership factor, 5.2. size factor, 5.3. cost of implementation factor, 5.4. accounting department, 5.5. education and training factor, 5.6. resource factor, 5.7. culture factor, 5.8. competitive pressure factor, 6. conclusions and recommendations, author contributions, data availability statement, conflicts of interest, appendix a. factors influencing the application of lean accounting and observed variables.


1. Size (SZ)	SZ1	1.1 Number of employees	( ); ( ); ( ).
	SZ2	1.2 Sources of funds
	SZ3	1.3 Revenue
2. Competitive pressure (CP)	CP1	2.1 Competition in buying materials	( ); ( ); ( ).
	CP2	2.2 Competition in recruiting workers
	CP3	2.3 Competition in selling products
3. Resources (RS)	RS1	3.1 Human resources	( ).
	RS2	3.2 Financial resources
	RS3	3.3 Time
4. Leadership (LD)	LD1	4.1 Commitment to long-term lean accounting application	( ); ( ); ( ); ( ).
	LD2	4.2 Awareness of lean accounting
	LD3	4.3 Attitude in favor of lean accounting
	LD4	4.4 Measures to promote the application of lean accounting
	LD5	4.5 Commitment to ensure benefits for accountants
5. Accounting department (AD)	AD1	5.1 Knowledge, skills and capacity to implement lean accounting of accounting staff	( ); ( ); ( ); ( ); ( ).
	AD2	5.2 The understanding of accounting staff about the production and business process
	AD3	5.3 Supportive attitude of accounting staff
	AD4	5.4 The connection between the accounting department and other departments
6. Culture of firms (CT)	CT1	6.1 Collaboration culture	( ); ( )
	CT2	6.2 Continuous improvement culture
	CT3	6.2 Employee empowerment culture
7. Cost of implemention (CO)	CO1	7.1 Facilities costs	( ); ( ); ( )
	CO2	7.2 Accounting staff costs
	CO3	7.3 Consultant costs
8. Education and training (ET)	ET1	8.1 Educational institutions, teaching training on lean accounting	( ); ( ); ( ).
	ET2	8.2 Firms organizing training programs on lean accounting
	ET3	8.3 Guidance documents on lean accounting

Appendix B. Survey of Factors Affecting the Application of Lean Accounting in Firms



1. Scale firms
1.1 Large number of employees	1	2	3	4	5
1.2 High revenue	1	2	3	4	5
1.3 Total capital	1	2	3	4	5
2. Competitive pressures
2.1 Firms must compete to buy materials	1	2	3	4	5
2.2 Firms must compete when recruiting workers	1	2	3	4	5
2.3 Firms must compete when selling products	1	2	3	4	5
3. Resources of firms
3.1 Firms have enough human resources to apply lean accounting	1	2	3	4	5
3.2 Firms have sufficient financial resources to apply lean accounting	1	2	3	4	5
3.3 Firms have enough time to apply lean accounting	1	2	3	4	5
4. Leadership of firms
4.1 Leaders are committed to long-term lean accounting application	1	2	3	4	5
4.2 Firm leaders have good awareness of lean accounting	1	2	3	4	5
4.3 Firm leaders have an attitude in favor of lean accounting	1	2	3	4	5
4.4 Firm leaders have measures to promote the application of lean accounting
4.5 Leaders are committed to ensure benefits for accountants	1	2	3	4	5
5. Accounting staff of firms
5.1 Accounting staff with knowledge, skills and competencies to implement lean accounting	1	2	3	4	5
5.2 Accounting staff who are knowledgeable about the production and business process of firms	1	2	3	4	5
5.3 The accounting staff has an attitude in favor of lean accounting	1	2	3	4	5
6. Firms’ culture
6.1 Firms have a culture of cooperation	1	2	3	4	5
6.2 Firms have a culture of continuous improvement	1	2	3	4	5
6.3 Firms have a culture of employee empowerment	1	2	3	4	5
7. Cost of implementing lean accounting
7.1 Low cost of infrastructure investment	1	2	3	4	5
7.2 Low cost of accounting staff	1	2	3	4	5
7.3 Low cost of hiring consultants	1	2	3	4	5
8. Education and training
8.1 Educational and training institutions that teach lean accounting	1	2	3	4	5
8.2 Firms organize training programs on lean accounting	1	2	3	4	5
8.3 Guidelines on lean accounting practice are provided	1	2	3	4	5
9. Apply lean accounting
9.1 Applying Lean principles to Accounting Processes	1	2	3	4	5
9.2 Applying lean accounting to Value Flow Management	1	2	3	4	5
9.3 Apply lean accounting to calculate product costs	1	2	3	4	5
9.4 Applying lean accounting to Inventory Management	1	2	3	4	5
9.5 Applying lean accounting to Capacity Management	1	2	3	4	5
9.6 Applying lean accounting to Support Decision Making	1	2	3	4	5
9.7 Apply lean accounting to make estimates and lean accounting plans	1	2	3	4	5
9.8 Applying lean accounting to Evaluate Performance	1	2	3	4	5
9.9 Apply lean accounting to make reports	1	2	3	4	5

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Click here to enlarge figure


Cronbach’s Alpha	0.787	0.782	0.827	0.867	0.842	0.804	0.770	0.789	0.942
Number of inspection observations	03	03	03	05	04	03	03	03	09	36
Number of observations accepted	03	03	03	05	04	03	03	03	09	36
Number of observations removed	00	00	00	00	00	00	00	00	00	00

Items	Scale Mean If Item Deleted	Scale Variance If Item Deleted	Corrected Item-Total Correlation	Cronbach’s Alpha If Item Deleted
Scale SZ; Cronbach’s Alpha = 0.787
SZ1	7.93	3.182	0.614	0.726
SZ2	8.15	3.098	0.591	0.748
SZ3	7.95	2.670	0.680	0.651
Scale CP; Cronbach’s Alpha = 0.763
CP1	5.94	2.818	0.622	0.703
CP2	5.89	2.606	0.671	0.647
CP3	4.87	3.481	0.584	0.749
Scale RS; Cronbach’s Alpha = 0.827
RS1	6.74	2.384	0.679	0.768
RS2	6.85	2.196	0.702	0.745
RS3	6.77	2.411	0.676	0.771
Scale LD; Cronbach’s Alpha = 0.867
LD1	15.80	8.666	0.690	0.839
LD2	16.55	9.551	0.651	0.850
LD3	15.89	8.523	0.727	0.830
LD4	15.86	8.553	0.661	0.848
LD5	15.79	8.701	0.732	0.829
Scale AD; Cronbach’s Alpha = 0.842
AD1	11.55	5.527	0.677	0.801
AD2	12.31	5.964	0.673	0.803
AD3	11.60	5.535	0.691	0.794
AD4	11.54	5.810	0.671	0.803
Scale CT; Cronbach’s Alpha = 0.804
CT1	6.63	2.516	0.672	0.711
CT2	6.66	2.424	0.660	0.723
CT3	6.67	2.627	0.622	0.762
Scale CO; Cronbach’s Alpha = 0.770
CO1	7.32	2.659	0.593	0.712
CO2	6.43	2.976	0.677	0.620
CO3	5.51	3.114	0.558	0.741
Scale ET; Cronbach’s Alpha = 0.789
ET1	7.62	2.419	0.639	0.705
ET2	8.37	2.791	0.618	0.729
ET3	7.63	2.492	0.638	0.705
Scale LA; Cronbach’s Alpha = 0.941
LA1	29.22	19.898	0.775	0.934
LA2	29.03	19.978	0.771	0.935
LA3	29.10	20.227	0.757	0.935
LA4	29.09	19.565	0.815	0.932
LA5	29.16	20.078	0.776	0.934
LA6	29.17	19.854	0.789	0.934
LA7	29.07	19.920	0.763	0.935
LA8	29.09	19.764	0.771	0.935
LA9	29.16	20.365	0.749	0.936

Kaiser-Meyer-Olkin Measure of Sampling Adequacy.		0.856
Bartlett’s Test of Sphericity	Approx. Chi-Square	2914.135
	df	351
	Sig.	0.000

Component	Initial Eigenvalues			Extraction Sums of Squared Loadings			Rotation Sums of Squared Loadings
Component	Total	% of Variance	Cumulative %	Total	% of Variance	Cumulative %	Total	% of Variance	Cumulative %
1	7.525	27.871	27.871	7.525	27.871	27.871	3.374	12.496	12.496
2	3.242	12.009	39.880	3.242	12.009	39.880	2.777	10.286	22.783
3	1.763	6.531	46.411	1.763	6.531	46.411	2.268	8.402	31.184
4	1.509	5.589	52.000	1.509	5.589	52.000	2.173	8.048	39.232
5	1.400	5.186	57.186	1.400	5.186	57.186	2.146	7.948	47.180
6	1.296	4.800	61.986	1.296	4.800	61.986	2.142	7.932	55.112
7	1.249	4.628	66.614	1.249	4.628	66.614	2.129	7.885	62.997
8	1.148	4.253	70.867	1.148	4.253	70.867	2.125	7.870	70.867
9	0.679	2.513	73.381
10	0.616	2.281	75.662
11	0.586	2.170	77.831
12	0.538	1.994	79.826
13	0.515	1.907	81.733
14	0.495	1.833	83.566
15	0.461	1.708	85.274
16	0.433	1.604	86.879
17	0.422	1.563	88.442
18	0.407	1.508	89.951
19	0.380	1.406	91.357
20	0.359	1.330	92.687
21	0.336	1.246	93.932
22	0.323	1.198	95.130
23	0.315	1.167	96.298
24	0.297	1.098	97.396
25	0.282	1.045	98.441
26	0.230	0.852	99.293
27	0.191	0.707	100.000
Extraction Method: Principal Component Analysis.

	Component
	1	2	3	4	5	6	7	8
LD5	0.819
LD3	0.789
LD2	0.749
LD1	0.718
LD4	0.708
AD4		0.819
AD3		0.807
AD1		0.754
AD2		0.741
RS1			0.810
RS3			0.780
RS2			0.775
ET1				0.817
ET3				0.787
ET2				0.745
CP2					0.814
CP1					0.788
CP3					0.759
CT1						0.807
CT2						0.800
CT3						0.761
CO2							0.833
CO1							0.755
CO3							0.754
SZ2								0.802
SZ3								0.782
SZ1								0.754
Extraction Method: Principal Component Analysis. Rotation Method: Varimax with Kaiser Normalization.

Kaiser-Meyer-Olkin Measure of Sampling Adequacy.		0.937
Bartlett’s Test of Sphericity	Approx. Chi-Square	1621.535
	df	36
	Sig.	0.000

Component	Initial Eigenvalues			Extraction Sums of Squared Loadings
Component	Total	% of Variance	Cumulative %	Total	% of Variance	Cumulative %
1	6.128	68.094	68.094	6.128	68.094	68.094
2	0.570	6.329	74.423
3	0.475	5.277	79.700
4	0.438	4.866	84.566
5	0.364	4.041	88.607
6	0.316	3.512	92.119
7	0.279	3.104	95.223
8	0.228	2.538	97.761
9	0.202	2.239	100.000
Extraction Method: Principal Component Analysis.

	Component
	1
LA4	0.859
LA6	0.838
LA5	0.827
LA1	0.827
LA2	0.822
LA8	0.822
LA7	0.815
LA3	0.811
LA9	0.803
Extraction Method: Principal Component Analysis.

Correlations
		LA	SZ	CP	RS	LD	AD	CT	CO	ET
LA	Pearson Correlation	1	0.569 **	0.463 **	0.554 **	0.671 **	0.544 **	0.480	0.514 **	0.480 **
	Sig. (2-tailed)		0.000	0.000	0.000	0.000	0.000	0.000	0.000	0.000
	N	242	242	242	242	242	242	242	242	242
SZ	Pearson Correlation	0.569 **	1	0.377 **	0.367 **	0.485 **	0.188 **	0.181 **	0.164 *	0.147 *
	Sig. (2-tailed)	0.000		0.000	0.000	0.000	0.003	0.005	0.011	0.022
	N	242	242	242	242	242	242	242	242	242
CP	Pearson Correlation	0.463 **	0.377 **	1	0.397 **	0.422 **	0.232 **	0.193 **	0.156 *	0.101
	Sig. (2-tailed)	0.000	0.000		0.000	0.000	0.000	0.003	0.015	0.115
	N	242	242	242	242	242	242	242	242	242
RS	Pearson Correlation	0.554 **	0.367 **	0.397 **	1	0.483 **	0.354 **	0.225 **	0.244 **	0.215 **
	Sig. (2-tailed)	0.000	0.000	0.000		0.000	0.000	0.000	0.000	0.001
	N	242	242	242	242	242	242	242	242	242
LD	Pearson Correlation	0.671 **	0.485 **	0.422 **	0.483 **	1	0.298 **	0.239 **	0.249 **	0.254 **
	Sig. (2-tailed)	0.000	0.000	0.000	0.000		0.000	0.000	0.000	0.000
	N	242	242	242	242	242	242	242	242	242
AD	Pearson Correlation	0.544 **	0.188 **	0.232 **	0.354 **	0.298 **	1	0.381 **	0.349 **	0.383 **
	Sig. (2-tailed)	0.000	0.003	0.000	0.000	0.000		0.000	0.000	0.000
	N	242	242	242	242	242	242	242	242	242
CT	Pearson Correlation	0.480 **	0.181 **	0.193 **	0.225 **	0.239 **	0.381 **	1	0.416 **	0.438 **
	Sig. (2-tailed)	0.000	0.005	0.003	0.000	0.000	0.000		0.000	0.000
	N	242	242	242	242	242	242	242	242	242
CO	Pearson Correlation	0.514 **	0.164 *	0.156 *	0.244 **	0.249 **	0.349 **	0.416 **	1	0.404 **
	Sig. (2-tailed)	0.000	0.011	0.015	0.000	0.000	0.000	0.000		0.000
	N	242	242	242	242	242	242	242	242	242
ET	Pearson Correlation	0.480 **	0.147 *	0.101	0.215 **	0.254 **	0.383 **	0.438 **	0.404 **	1
	Sig. (2-tailed)	0.000	0.022	0.115	0.001	0.000	0.000	0.000	0.000
	N	242	242	242	242	242	242	242	242	242

Model	R	R Square	Adjusted R Square	Std. Error of the Estimate	Durbin-Watson
1	0.873	0.762	0.754	0.27610	2.190

Model		Sum of Squares	df	Mean Square	F	Sig.
1	Regression	56.856	8	7.107	93.228	0.000
	Residual	17.762	233	0.076
	Total	74.619	241

Model		Unstandardized Coefficients		Standardized Coefficients	t	Sig.	Collinearity Statistics
Model		B	Std. Error	Beta	t	Sig.	Tolerance	VIF
1	(Constant)	−0.002	0.138		−0.016	0.987
	SZ	0.164	0.026	0.241	6.387	0.000	0.715	1.398
	CP	0.063	0.025	0.093	2.487	0.014	0.737	1.356
	RS	0.091	0.030	0.120	3.075	0.002	0.669	1.494
	LD	0.223	0.031	0.293	7.132	0.000	0.607	1.648
	AD	0.133	0.027	0.186	4.928	0.000	0.717	1.395
	CT	0.081	0.028	0.110	2.878	0.004	0.700	1.429
	CO	0.132	0.026	0.192	5.154	0.000	0.734	1.363
	ET	0.100	0.028	0.137	3.604	0.000	0.704	1.420

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Nguyen, T.M.P.; Ngo, T.H.C. Determinants Influencing the Application of Lean Accounting: The Case of Vietnamese Garment Firms. J. Risk Financial Manag. 2023 , 16 , 279. https://doi.org/10.3390/jrfm16050279

Nguyen TMP, Ngo THC. Determinants Influencing the Application of Lean Accounting: The Case of Vietnamese Garment Firms. Journal of Risk and Financial Management . 2023; 16(5):279. https://doi.org/10.3390/jrfm16050279

Nguyen, Thi Minh Phuong, and Thi Hai Chau Ngo. 2023. "Determinants Influencing the Application of Lean Accounting: The Case of Vietnamese Garment Firms" Journal of Risk and Financial Management 16, no. 5: 279. https://doi.org/10.3390/jrfm16050279

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A Framework for Extending Lean Accounting into a Supply Chain

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Peter Hines ,
Riccardo Silvi ,
Monica Bartolini &
Andrea Raschi

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The Lean Transformation of the Supply Chain represents a major challenge in Lean Management studies and involves both the reduction of waste (both within and between companies) and supply chain alignment to the actual needs of the final customer. At the same time, Lean Management is looking for an information system able to support a Lean Transformation by incorporating all the drivers of company performance in the development of a cost system. In order to explore the possibility of an integration between the Cost Management practices, the Lean Management principles, and the Value Analysis studies, this paper presents a new integrated methodology, as well as the results of an international and interdisciplinaty research project: the Le.M.A. (Lean Management Accounting) Program. The case study approach adopted reviews an internal supply chain with a view to extending the work at a later point to an external supply chain.

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Hines, P., Silvi, R., Bartolini, M., Raschi, A. (2002). A Framework for Extending Lean Accounting into a Supply Chain. In: Seuring, S., Goldbach, M. (eds) Cost Management in Supply Chains. Physica, Heidelberg. https://doi.org/10.1007/978-3-662-11377-6_4

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Lean Accounting System: Importance and Successful Implementation

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LEAN ACCOUNTING-AN EMERGING CONCEPT

With many manufacturers now undergoing a lean transformation, it becomes essential to to discover exactly what part lean accounting has played in the changes made. Surprisingly, this is still an emerging concept. Reasons ranged from a lack of understanding to the barrier of company culture. This paper will cut through some of the common misconceptions about lean accounting and demonstrate instead the extensive benefits to be realised from its application.

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PDF A Framework for Extending Lean Accounting into a Supply Chain
Management principles, and the Value Analysis studies, this paper presents a new integrated methodology, as well as the results of an international and interdisciplinary research project: the Le.M.A. (Lean Management Accounting) Program. The case study approach adopted reviews an internal supply chain with
Lean Accounting System: Importance and Successful Implementation
A lean accounting system is a complex phenomenon the success of which can depend on several factors. Efforts to implement and/or maintain a successful lean accounting system have failed many times, however, only a few studies have addressed this predicament of the implementers. The objective of this study is to find out the importance of lean accounting system, and the reasons behind its ...
Conceptual Issues in Lean Accounting: A Review
The IUP Journal of Accounting Research & Audit Practices, Vol. XVI, No. 3, July 2017, pp. 54-63. ... This paper tries to explore the conceptual issues of lean accounting, i.e., its meaning, definition, evolution, need, and also presents a comparison between lean accounting and traditional accounting which helps the readers to understand the ...
Implementing a Lean Accounting System in a Lean Enterprise
The aim of this paper is to explore existing literature on cost management and accounting practices within a lean manufacturing environment, with particular attentions on Lean Accounting, in order ...
The alignment between management accounting and lean manufacturing
Management accounting should be aligned to lean thinking, aiming to meet the demands and goals of a lean organization. This paper aims to investigate the degree of alignment between management accounting systems and LM practices.,Two representative case studies were carried out in industry leaders in the implementation of LM, in Brazil.
Lean production: mistakes and limitations of accounting systems inside
Design/methodology/approach - The paper is based on a case study carried out within a SME illustrated by three examples. In the first and second examples the SME analyses how the introduction of improvements, by the means of lean production, can lead to cost product mistakes when traditional accounting calculations are used.
PDF Lean Accounting: What's It All About?
Visual reporting of financial & non-financial performance measurements. a. Primary reporting using visual performance boards; division, plant, value stream, cell/process in production, product design, sales/marketing, administration, etc. C. Clear & timely communication of information. 3.
Lean Accounting VS Financial Management: Awareness and Overview
Soliman, Mohammed, Lean Accounting VS Financial Management: Awareness and Overview (February 9, 2020). Available at SSRN: ... (ECGI) - Finance Working Paper Series. Subscribe to this free journal for more curated articles on this topic ... Research Paper Series; Conference Papers; Partners in Publishing; Jobs & Announcements; Special Topic Hubs;
Lean Accounting Research Papers
The current research aims to study the importance of applying lean accounting technology with its important tools such as (value stream, points box, continuous improvement) and pointing to the role of correct behaviors by the decision maker that helps in making the right decision in improving the quality of the product and its reflection on ...
(PDF) Materials for Teaching Lean Accounting
The two fundamental principles of lean management are: (1) Respect for People, and (2) Continuous. Improvement (Liker, 2004; Emiliani, 2007). In articles or lectures on lean manage ment ...
Lean implementation in small and medium enterprises ...
This paper concludes that implementing Lean is a long-term process and that SMEs need to take the long-view approach by improving their organisational process gradually. 5.5. Small and medium enterprise lean research. One of the aims of this review was to identify areas of additional research on Lean implementation.
PDF Improving Product Quality under the Application of Lean Accounting
accounting represented by lean accounting, including the various tools such as the value stream, points box, and continuous improvement. 3. The economic units need to apply modern technologies, the most important of which is lean accounting in light of the developments in the modern business environment. 2.4. Research Hypothesis
(PDF) LEAN ACCOUNTING-AN EMERGING CONCEPT
This exploratory research paper attempted to investigate the application of lean accounting as a strategy to achieve lean business philosophy in Nigeria manufacturing firms. The study population consists of 53 manufacturing firms listed in the Nigeria stock exchange with 2,246 employees selected based on the researcher's criteria. 50% of the ...
S. Rept. 118-205
s. rept. 118-205 - energy and water development appropriations bill, 2025 118th congress (2023-2024)
IPSASB Calls for Papers for 5th Research Forum
In preparation for its 5th Research Forum, which will be co-hosted by Comparative International Governmental Accounting Research Network (CIGAR) at its June 2025 conference, the IPSASB is calling for scholarly contributions from the academic community. This is an opportunity for researchers to have a significant impact on accounting standards used by governments and public sector entities ...
Lean Accounting Method for Reduction in Production Costs in Companies
Lean accounting requires supportive analysis and measurement, recording, and reporting financial information that appropriately responds to executive needs. ... The paper examines research ...
PDF 514 Farm Labor Housing Application Checklist
with research, planning, development, design, construction, alteration, or repair of ... the right to examine all records, books, papers, or documents related to the assistance; and will establish a proper accounting system in accordance with ... lean-out Fireplace: Facing ; lining ; hearth ; mantel Additional information: 5. EXTERIOR WALLS: