Barriers of Lean Accounting Implementation in Polish Enterprises: DEMATEL Approach

Many manufacturing units make unsuccessful attempts to implement Lean Accountings in their management systems. Hence, such units must eliminate the prevailing lean accounting barriers to accomplish successful lean implementation. Moreover, the contextual relationship of lean accounting barriers must be studied to understand the effect of such barriers. The purpose of this study is to identify and analyze lean accounting implementation barriers. The analysis is going to determine how individual barriers interact to each other. The conclusions of this analysis are necessary for more effective implementation of lean accounting and moreover efficient lean management. The methodology consists of two stages. First it conducted literature review in order to identify barriers to implementing lean accounting in manufacturing companies. Then, analyzed connections between barriers using the DEMATEL method. The DEMATEL lean accounting barrier evaluation method helps companies better understand the barriers and their levels of importance in lean accounting implementation. Based on obtained results, it occurred that manufacturing companies should primarily address the issue of aversion to change to successfully implement lean accounting. This research supports managers in effectively implementing lean accounting in manufacturing companies by identifying implementation barriers and their interconnectedness. This exploratory study initiates a discussion on the barriers to implementing lean accounting in Polish enterprises and their mutual relations.