Which of these is not associated with the lean accounting philosophy?
A) Reducing transaction processing steps
B) Refocusing the performance measurement system to emphasise social controls such as training
C) Centralising the organisational structure
D) All are associated with the lean accounting philosophy

Question

Quizplus · Accepted Answer

Lean accounting emphasizes decentralization of decision making and empowering front-line employees. Centralizing the organizational structure would be contradictory to this philosophy. Choices A and B are associated with the lean accounting philosophy. Therefore, the correct answer is C.

Which of These Is Not Associated with the Lean Accounting