The featured article in AME's (Association for Manufacturing Excellence) 2011 first issue Target publication was "Lean Accounting: Currier Plastics Inc."s Disciplined Approach -- A Leap of Faith, and Continuing Improvements".
It was exciting to see a lean accounting example taking center stage for a change but the frequency of lean accounting examples often tracks what I observe in real life. In real life continuous improvement activities, across the spectrum of companies we have crossed paths with, it is rare that we find the finance/accounting folks on center stage let alone even at the table.
What jumped out at me from the article is how Currier integrated is accounting into its overall continuous improvement process... meaning no functional area of the business is "exempt" from the CI journey. ATAC recently hosted a 2-day workshop led by Mike Hoseus, formerly with Toyota, where we focused on integrating the human resources function into the CI culture...NO FUNCTION IS EXEMPT!
I summarize using the string of subheadings in the article. Measures using box scores is using data more effectively. We found that change isn't easy and we had to overcome resistance. We accomplished trasaction minimization and are making better decision that link to profit sharing and a changed company culture.