Economic Annals 2022 Volume 67, Issue 234, Pages: 81-107
https://doi.org/10.2298/EKA2234081T
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Sustainable lean implementation: A study of Serbian companies
Todorović Mirjana 
(University of Kragujevac, Faculty of Economics), mtodorovic@kg.ac.rs
Čupić Milan (University of Kragujevac, Faculty of Economics), mcupic@kg.ac.rs
Jovanović Dejan (University of Kragujevac, Faculty of Economics), djovanovic@kg.ac.rs
We aim to identify and analyse the key success factors of sustainable lean
implementation and investigate the changes in management accounting and
performance measurement systems after lean implementation. We analyse four
large, publicly traded Serbian companies that have implemented lean. To
introduce diversity into our sample we choose companies from different
industries and with different competitive and organizational
characteristics. We use a multiple case study method to analyse the motives
behind, barriers to, and implications of lean implementation and to examine
the management accounting and performance measurement systems of companies
implementing lean. Our results suggest that the key factors of sustainable
lean implementation are continuous communication of the objectives and
importance of the lean project, continuous improvement of soft skills,
development of teamwork and employee motivation, dedicated management, a
supportive work environment, and continuous monitoring of the implemented
changes and results. Our results also point to the importance of changes and
improvements in the management accounting and performance measurement
systems during and after lean implementation.
Keywords: lean implementation, lean sustainability, performance measurement, management accounting
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