حسابداری ناب در سازمان ناب(گذر از رویکرد مبتنی بر هزینه به رویکرد مبتنی بر ارزش)

Adeyemi, A. , Martin, D. , & Kasim, R. (2017). The relevance of lean thinking to sustainable improvement of public office buildings in Nigeria. Journal of Engineering and Applied Sciences, 12 (6) , 1365-1376.

Almusawi, E. , Almagtome, A. , & Shaker, A. S. (2019). Impact of Lean Accounting Information on the Financial performance of the Healthcare Institutions: A Case Study. Journal of Engineering and Applied Sciences, 14 (2) , 589-599.

Arora, V. (2016). Lean Accounting a Case Study of Selected Enterprises in India.

Caldera, H. T. S. , Desha, C. , & Dawes, L. (2017). Exploring the role of lean thinking in sustainable business practice: A systematic literature review. Journal of Cleaner Production, 167, 1546-1565.

Chopra, A. (2013). Lean accounting-an emerging concept. structure, 2 (8).

Crute, V. , Ward, Y. , Brown, S. , & Graves, A. (2003). Implementing Lean in aerospace—challenging the assumptions and understanding the challenges. Technovation, 23 (12) , 917-928.

Czabke, J. , Hansen, E. N. , & Doolen, T. L. (2008). A multisite field study of lean thinking in US and German sec ondary wood products manufacturers. Forest Products Journal, 58 (9) , 77.

Everaert, P. , Bruggeman, W. , & De Creus, G. (2008). Sanac Inc.: From ABC to time-driven ABC (TDABC) –An instructional case. Journal of Accounting Education, 26 (3) , 118-154.

Fullerton, R. R. , Kennedy, F. A. , & Widener, S. K. (2013). Management accounting and control practices in a lean manufacturing environment. Accounting, Organizations and Society, 38 (1) , 50-71.

Khan, S. R. , Zhang, Y. , & Shahid, S. (2017). Today’s World: Lean Manufacturing Environments and Cost Management. Journal of Investment and Management, 6 (4) , 87-91.

Kilpatrick, J. (2003). Lean principles. Utah Manufacturing Extension Partnership, 68 (1) , 1-5.

Koskela, L. , Hanid, M. , & SiriwardenaI, M. (2010). Traditional Cost Management vs. Lean Cost Management'. In CIB World Congress.

Kotter, J. (2007). Leading change: Why transformation efforts fail. Harvard business review, 86, 97-103.

Kovacheva, A. V. (2010). Challenges in Lean implementation: successful transformation towards lean enterprise. Aarhus: University of Aarhus.

Manjunathh, S. , Anderew, b. (2011). Exploring the Role of Standard Costing in Lean Manufacturing Enterprises: A Structuration Theory Approach,management accounting quarterly. 13 (1) , 47.

Max, M. (2007). Leveraging process documentation for time-driven activity based costing. Journal of Performance Management, 20 (3) , 16.

Medeiros, H. D. S. , Santana, A. F. B. , & Guimarães, L. D. S. (2017). The use of costing methods in lean manufacturing industries: a literature review. Gestão & Produção, 24 (2) , 395-406.

Mefford, R. N. (2009). Increasing productivity in global firms: The CEO challenge. Journal of International Management, 15 (3) , 262-272.

Mohammadi, M. , Amini, M. , & Khosrowanian, H. (2012). TDABC: a customer-oriented approach to calculating cost. Journal of Accounting Research, 2 (1) , 135-163. (In Persian)

Monroy, C. R. , Nasiri, A. , & Peláez, M. Á. (2014). Activity based costing, time-driven activity based costing and lean accounting: Differences among three accounting systems’ approach to manufacturing. In Annals of Industrial Engineering 2012 (pp. 11-17). Springer, London.

Oláh, J. , Szolnok, Á. , Nagy, G. , Lengyel, P. , & Popp, J. (2017). The Impact of Lean Thinking on Workforce Motivation: A Success Factor at LEGO Manufacturing Ltd. Journal of Competitiveness, 9 (2).

Pooya, A. , & Soltani-fesaghandis, G. (2015). Investigating the Effect of Firm Size and Industry Growth Rate on Survival of Newcomer Companies in Electronic and Electric Industries of Mazandaran Province. Industrial Management Studies, 13 (37) , 55-90. (In Persian).

Rahnamaye Roodposhti, F. (2008). Strategic Management Accounting: Based on Creates value cost management, Islamic Azad University, Science and Research Branch of Tehran.

Rezaei Dolatabadi, H. , & maher azin, S. (2013). Analysis the role of management accounting in creating competitive advantage for organizations, in dynamic and dynamic environments. Journal of Accounting Research, 3 (1) , 89-99. (In Persian).

Saad, S. , Perera, T. , Achanga, P. , Shehab, E. , Roy, R. , & Nelder, G. (2006). Critical success factors for lean implementation within SMEs. Journal of manufacturing technology management.

Salah, W. , & Zaki, H. (2013). Product Costing in Lean Manufacturing Organization. Research Journal of Finance and Accounting, 4 (6) , 86-98.

Samad, M. A. , Shu, Y. , & Ogar, K. (2017). Value Creation with Lean Accounting.. Accounting and Management Control, 23 (8) , 1-90.

Stojanovic, D. , & Radojevic, Z. (2006). Accounting characteristics in lean manufacturing. International Scientific Days, 1146-1151.

Tsasis, P. , & Bruce-Barrett, C. (2008). Organizational change through lean thinking. Health Services Management Research, 21 (3) , 192-198.

Ward, Y. , & Graves, A. (2004). A new cost management & accounting approach for lean enterprises. University of Bath School Of Management, Working Paper Series, 2004-05.

Willumsen, P. , Oehmen, J. , Rossi, M. , & Welo, T. (2017). Applying lean thinking to risk management in product development. In DS 87-2 Proceedings of the 21st International Conference on Engineering Design (ICED 17) Vol 2: Design Processes, Design Organisation and Management, Vancouver, Canada, 21-25. 08. 2017 (pp. 269-278).

Zare, M. , & Pourzamani, Z. (2017). The impact of lean production environment on the performance and value SREAM costing companies using structural equation. Management Accounting, 10 (35) , 67-76. (In Persian).