UNVEILING DYNAMICS AND TRENDS IN LEAN ACCOUNTING THROUGH BIBLIOMETRIC ANALYSIS

Öz

This study conducts a comprehensive and systematic bibliometric analysis of the academic literature on lean accounting published between 1996 and 2025. In contrast to prior reviews that address lean accounting only tangentially or within the broader lean-management literature, this study focuses exclusively on the lean accounting domain and maps its intellectual, conceptual, and social structure in an integrated manner. To ensure a consistent and reproducible metadata structure, the bibliographic data were retrieved from a single, clearly defined source, the Web of Science Core Collection. The search combined the topic terms "lean" and "accounting", and the retrieved records were screened against explicit inclusion and exclusion criteria, yielding a final corpus of 53 documents. The analyses were carried out using the Bibliometrix R package via the Biblioshiny interface and VOSviewer. Performance indicators (annual publication and citation dynamics and the most productive authors, sources, institutions, and countries) were combined with science-mapping techniques (co-authorship, co-citation, keyword co-occurrence, and the three-field plot) to characterize the field. The findings indicate a slow but steady growth of scholarly output, a fragmented author-collaboration structure organized around a few small clusters, and a conceptual core dominated by themes such as impact, performance, systems, and implementation, while contemporary themes such as digital transformation, sustainability, and Industry 4.0 remain comparatively under-represented. On this basis, the study offers a structured research agenda that identifies the principal thematic gaps and prospective directions for researchers and practitioners in lean accounting.

Anahtar Kelimeler

• Bibliometric Analysis
• Lean Accounting
• R Studio
• VOSviewer

Etik Beyan

ETİK BEYAN GEREKSİNİMİNE TABİ DEĞİLDİR.

BİBLİYOMETRİK ANALİZ İLE YALIN MUHASEBEDE DİNAMİKLERİ VE EĞİLİMLERİ ORTAYA ÇIKARMAK

Öz

Bu çalışma, yalın muhasebe alanında 1996-2025 yılları arasında yayımlanan akademik literatürü kapsamlı ve sistematik bir bibliyometrik analizle incelemektedir. Yalın muhasebeyi yalnızca dolaylı olarak ya da daha geniş yalın yönetim literatürü içinde ele alan önceki incelemelerden farklı olarak bu çalışma, doğrudan yalın muhasebe alanına odaklanmakta ve alanın entelektüel, kavramsal ve sosyal yapısını bütüncül biçimde haritalandırmaktadır. Tutarlı ve yeniden üretilebilir bir üstveri yapısı sağlamak amacıyla bibliyografik veriler tek ve açıkça tanımlanmış bir kaynaktan, Web of Science Core Collection veri tabanından elde edilmiştir. Arama, “lean” ve “accounting” konu terimlerinin birleştirilmesiyle gerçekleştirilmiş ve elde edilen kayıtlar açık dahil etme ve dışlama ölçütlerine göre taranarak 53 belgeden oluşan nihai bir külliyat elde edilmiştir. Analizler, Biblioshiny arayüzü aracılığıyla Bibliometrix R paketi ve VOSviewer yazılımı kullanılarak yürütülmüştür. Alanı betimlemek amacıyla performans göstergeleri (yıllık yayın ve atıf dinamikleri ile en üretken yazarlar, kaynaklar, kurumlar ve ülkeler) bilim haritalama teknikleriyle (ortak yazarlık, ortak atıf, anahtar kelime birlikte oluşumu ve üç alanlı grafik) birlikte kullanılmıştır. Bulgular; bilimsel üretimde yavaş fakat istikrarlı bir büyümeye, birkaç küçük küme etrafında örgütlenen parçalı bir yazar iş birliği yapısına ve etki, performans, sistemler ve uygulama gibi temaların baskın olduğu bir kavramsal çekirdeğe işaret etmekte; buna karşın dijital dönüşüm, sürdürülebilirlik ve Endüstri 4.0 gibi güncel temalar görece sınırlı biçimde temsil edilmektedir. Bu temelde çalışma, yalın muhasebe alanındaki araştırmacı ve uygulayıcılar için başlıca tematik boşlukları ve olası araştırma yönelimlerini tanımlayan yapılandırılmış bir araştırma gündemi sunmaktadır.

Anahtar Kelimeler

• Bibliyometrik Analiz
• Yalın Muhasebe
• R Studio
• VOSviewer

Kaynakça

1. [1] Åhlström, P., & Karlsson, C. (1996). Change processes towards lean production: The role of the management accounting system. International Journal of Operations & Production Management, 16(11), 42–56. https://doi.org/10.1108/01443579610131447
2. [2] Appelbaum, D., Kogan, A., Vasarhelyi, M., & Yan, Z. (2017). Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems, 25, 29–44. https://doi.org/10.1016/j.accinf.2017.03.003
3. [3] Chiarini, A. (2012). Lean production: Mistakes and limitations of accounting systems inside the SME sector. Journal of Manufacturing Technology Management, 23(5), 681–700. https://doi.org/10.1108/17410381211234462
4. [4] Chiarini, A., & Vagnoni, E. (2015). World-class manufacturing by Fiat: Comparison with the Toyota Production System from a strategic management, management accounting, operations management, and performance measurement dimension. International Journal of Production Research, 53(2), 590–606. https://doi.org/10.1080/00207543.2014.958596
5. [5] Eser, M. T., & Aktan, D. Ç. (2021). Educational data mining: The analysis of the factors affecting science instruction by clustering analysis. International Journal of Educational Methodology, 7(3), 487–500. https://doi.org/10.12973/ijem.7.3.487
6. [6] Fullerton, R. R., Kennedy, F. A., & Widener, S. K. (2014). Lean manufacturing and firm performance: The incremental contribution of lean management accounting practices. Journal of Operations Management, 32(7–8), 414–428. https://doi.org/10.1016/j.jom.2014.09.002
7. [7] Johnson, H. T., & Kaplan, R. S. (1987). Relevance lost: The rise and fall of management accounting. Harvard Business School Press.
8. [8] Huang, Y. J., Cheng, S., Yang, F. Q., & Chen, C. (2022). Analysis and visualization of research on resilient cities and communities based on VOSviewer. International Journal of Environmental Research and Public Health, 19(12), Article 7068. https://doi.org/10.3390/ijerph19127068

9. [9] Kennedy, F. A., & Widener, S. K. (2008). A control framework: Insights from evidence on lean accounting. Management Accounting Research, 19(4), 301–323. https://doi.org/10.1016/j.mar.2008.01.001
10. [10] Krafcik, J. F. (1988). Triumph of the lean production system. Sloan Management Review, 30(1), 41–52.
11. [11] Maskell, B. H., & Kennedy, F. A. (2007). Why do we need lean accounting, and how does it work? Journal of Corporate Accounting & Finance, 18(3), 59–73. https://doi.org/10.1002/jcaf.20293
12. [12] Ruiz-de-Arbulo-López, P., Fortuny-Santos, J., & Cuatrecasas-Arbós, L. (2013). Lean manufacturing: Costing the value stream. Industrial Management & Data Systems, 113(5), 647–668. https://doi.org/10.1108/02635571311324124
13. [13] Shah, R., & Ward, P. T. (2003). Lean manufacturing: Context, practice bundles, and performance. Journal of Operations Management, 21(2), 129–149. https://doi.org/10.1016/S0272-6963(02)00108-0
14. [14] Shah, S. H. H., Lei, S., Ali, M., Doronin, D., & Hussain, S. T. (2020). Prosumption: Bibliometric analysis using HistCite and VOSviewer. Kybernetes, 49(3), 1020–1045. https://doi.org/10.1108/K-12-2018-0696
15. [15] Shahidan, N. H., Latiff, A. S. A., & Wahab, S. A. (2021). Moving towards Society 5.0: A bibliometric and visualization analysis. In A. Gerber & K. Hinkelmann (Eds.), Society 5.0 (pp. 93–104). Springer. https://doi.org/10.1007/978-3-030-86761-4_8
16. [16] Womack, J. P., Jones, D. T., & Roos, D. (1990). The machine that changed the world: The story of lean production—Toyota’s secret weapon in the global car wars that is now revolutionizing world industry. Rawson Associates.
17. [17] Xie, L., Chen, Z., Wang, H., Zheng, C., & Jiang, J. (2020). Bibliometric and visualized analysis of scientific publications on atlantoaxial spine surgery based on Web of Science and VOSviewer. World Neurosurgery, 137, 435–442. https://doi.org/10.1016/j.wneu.2020.01.171