LEAN THOUGHT IN THE FRAME A OVERVIEW OF ACCOUNTING

Abstract

Nowadays, changes in technology and many other fields are being used. As a result of these changes, enterprises need new strategies in order to maintain their existence in a competitive environment in which there is intense impact of globalization and to achieve cost advantage. At this point, the lean concept emerges. Lean is a concept based on the fact that the work that does not want the employees to be overloaded at the right time and at the right place. Although the concept of lean shows its effect in many areas, in this study lean thinking concept will be included in lean accounting concept. Lean accounting is expressed as a concept that involves the application of lean thinking in accounting processes. In this study, it is aimed to draw attention to the lack of literature on the importance of lean accounting applications by making a literature review of lean applications and lean accounting and to contribute to the future studies.