The Controller as Lean Leader : A Novel on Changing Behavior with a Lean Cost Management System

This special issue presents a variety of contemporary perspectives on a key concept of activity theory—the object of activity. The concept of the object of activity has been regarded as one of the most fundamental notions of the approach as a whole, playing an increasingly important role in theoretical developments and practical applications of activity theory. These papers serve to further develop the idea in terms of the relationship between psychological and sociological interpretations, as well as how the object of activity can be used both theoretically and empirically. The articles, based on presentations at two symposia, provide arguments on how to make sense of the concept while indicating potential directions for further development. Contributors to the issue vary in their areas of interest, lending a range of perspectives to the analysis of contemporary activity theory.

Traditional accounting systems have become inadequate for today‘s increasingly competitive global manufacturing environment. They are too complex and too focused on past performance. As manufacturing techniques change and become less labor intensive, accounting methods must also evolve. Regardless of what you call it, Lean accounting is a management accounting system that should be part of every worker‘s daily activities. The Controller as Lean Leader: A Novel on Changing Behavior with a Lean Cost Management System delineates the differences between cost accounting and cost management. It uses a story format to present a compilation of experiences; some good, some bad, and some humorous. The story follows a fictional manufacturing entity embarking on a Lean change management journey for the second time having failed at its first attempt at Lean implementation a few years earlier. As the story progresses, readers gain an understanding of what the company will do differently this time around to ensure it doesn‘t slip backward again as the transformation unfolds. Illustrates the various approaches to Lean implementationExplains Target Costing and describes how to use it to get your budget right the first time aroundExamines the concept of systems and the importance of defining values in your businessDescribes what the purpose of a Lean Human Resources (HR) system should beIntroduces, with visuals, the little-known importance of the timing of the implementation and integration of the four integral parts of the Lean Cost Management System with the five Lean principlesThe main character, the Lean Controller, presents her ideas with visuals throughout the book. Discussions between the Lean controller and employees at various levels of the organization illustrate valuable lessons. The many faces of the Lean Controller as expressed thro