The Relationship between Lean Management Accounting Techniques and Decision Making in the Lean Context A Proposed Comprehensive Model

نوع المستند : المقالة الأصلية

المؤلف

Faculty of commerce, Ain Shams University

المستخلص

Purpose- the purpose of this study is to propose a comprehensive model to provide managers with useful information for decision making purpose using the most appropriate Management accounting techniques in the lean context.
Design/methodology/approach- Based on the literature, this study identifies and adapts the most appropriate management accounting techniques to provide managers with useful information for decision making purpose in the lean context and propose a comprehensive model. It also tests the perceptions of managers and management accountants of the Egyptian Pharmaceutical industry concerning the relative merits of such a model.
Findings- The most significant finding in the current study that has not been investigated in previous studies is that the proposed comprehensive model which contains the proposed value stream decision making tool and feature and characteristics (F&C) technique was a better predictor of decision making of the Egyptian Pharmaceutical industry than the alternative model which contains value stream decision making tool only.
Originality/value- This paper contributes to lean and management accounting literature by proposing a comprehensive model for providing managers with a useful information for decision making using the integration between the most appropriate management Accounting techniques and demonstrating how this integration provides decision makers with useful information. It contributes to strengthening the effectiveness of decision making in the Egyptian Pharmaceutical industry.
 

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