... with the generally accepted accounting principles (GAAP). Practical implications The paper provides both academics and practitioners with valuable insights regarding the role of management accounting and accountants in the pursuit of lean transformation, presenting meaningful themes and a complete analysis...

...Leonardo Sedevich-Fons Purpose The specific purpose of this article is to describe customer profitability analysis and evaluate its compatibility with quality management systems. Besides, its more general objective consists in shedding further light on the links between management accounting...

... integrates disciplines which are usually managed separately, such as quality and accounting. Furthermore, it focusses on an industry such as healthcare, where QMSs are not highly developed. © Emerald Group Publishing Limited 2014 Management accounting Financial indicators Healthcare institutions...

..., in the assignment of costs. Activity‐based costing came to the fore in the late 1980s, following the publication of Johnson and Kaplan’s book, Relevance Lost; the Rise and Fall of Management Accounting[ 2 ]. Conventional financial and management accounting methods have developed primarily...

...Andrew Jeeves Examines the theory and practice of “cost of quality” and whether it warrants a place in management accounting. Discusses the assertion, supported by research, that the indirect costs of poor quality are several times the direct measured costs of scrap, rework and warranty. Looks...