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Where do Lean Accounting guru's teach?

In my search for the best Accounting PhD program for my research interests (Continuous Improvement and metrics that drive behaviour that respects others and improvements constantly to reduce cost but maintain quality), I looked up the Lean Accounting guru's who I have been exposed to during The Shingo Prize conference in May of 2009 and the Lean Accounting Summit in August of 2008.

1. Brian Maskell teaches at times at the Wharton School of Business at the University of Pennsylvania. http://www.maskell.com/lean_accounting/subpages/people/brian_maskell.html

2. Jean Cunningham teaches at Ohio State University (http://www.jeancunninghamconsulting.com/Staff.html)(interesting that her bio is promoted on an accountant and business consulting website at http://www.rubinbrown.com/)...

 3. Rosemary Fullerton teaches a Cost Management Systems to Support World-Class Operations class at USU. In 2010, she and a PhD student were presented a Lean Enterprise Institute for helping bring the principles and practices of lean accounting into higher education. http://www.lean.org/WhoWeAre/LEINewsStory.cfm?NewsArticleId=135

4. Drew Locher teaches as an adjunct faculty at Ohio State University and managing director of Change Management Associates. http://www.cma4results.com/bio.htm

5. Orrell Fiume - Could not determine if he teaches at a public or private University.  http://www.lean.org/whoweare/LeanPerson.cfm?LeanPersonId=52

6. Jim Huntzinger - Could not determine if he teaches at a public or private University.  http://www.lean.org/Events/Huntzinger_ls_bio.html

7. Jerry Solomon - Could not determine if he teaches at a public or private University.   http://www.rubinbrown.com/professional-news/792

8. Mr. Steve Player - Could not determine if he teaches at a public or private University.  His business, The Player Group, is in Dallas, Texas. He is a speaker at the 2013 Lean Accounting summit. http://www.theplayergroup.com/team.html

9. Mark DeLuzio - Could not determine if he teaches at a public or private University.  He worked for Danaher and helped develop the Danaher Business System. He is on the board of Central Connecticut State University (only an undergraduate degree can be earned). http://leanhorizons.com/about/global-management-team/mark-deluzio-bio/

10. Larry Grasso teaches at Central Connecticut State University (only an undergraduate degree can be earned) and presented a message on 'Teaching Lean Accounting' with Bruce Baggaley (from BMA, Inc.). http://www.leanaccountingsummit.com/sessions/2011/academic.html

Other Lean Professionals:

-Bob Emeliani, author of 'Lean Leadership' teaches full-time at Central Connecticut State University (only an undergraduate degree can be earned). (http://www.bobemiliani.com/biography.html)

-Mike Rother, author of 'Learning to See: Value Stream Mapping' http://www.lean.org/whoweare/LeanPerson.cfm?LeanPersonId=139

-Jeffrey Liker, author of 'The Toyota Way' and 'Toyota Under Fire' teaches full-time at the University of Michigan. http://www.worldcongress.com/speakerBio.cfm?speakerID=1674&confcode=HL09070 Up next...Lean Case Study authors: these individuals are doing what I want to!

Lean Accounting meet Lean Office

This is my list of books to read...although I am focusing on the CPA Exam (passed in May of 2011 and was certified in California in April of 2012).

Creating a Lean Culture - Tools to Sustain Lean Conversions by David Mann

Lean Accounting - Best Practices for Sustainable Integration

The Lean Business Management System by Brain Maskell

Looking for the best websites for Lean Accounting and Finance?

Your time shouldn't be wasted when it comes to online research, why? Let's face it, you and I know we spend way too much time online! Like we've heard many times, nobody on their death bed wishes they had spent more time at the office...or online looking for needed information.

The following websites are updated frequently and created by Brian Maskell, Jim Huntzinger, Dwayne Butcher,Mark Graban, and many other professionals who're dedicated to the beauties of Continuous Improvement. (You may need to search for Lean Accounting and Finance in the site.)

Lean Accounting Super Group
Lean Accounting Summit
Evolving Excellence
AICPA - Lean Accounting Resources

Please enjoy these resources for free. Maybe my next post will include Businesses offering Lean Accounting solutions...

Office Efficiencies...in case you're giving feedback

I had an experience yesterday where my wife sat in a clinic for 2 hours before she saw a doctor and was given medication.

Yes, we scheduled an appointment, yes, we were there on time, and, yes, we were expecting to beat rush-hour traffic after this quick visit to the clinic. However, this was Planned Parenthood, so I imagine the bureaucratic tendencies of government interfere with their operational efficiencies.

Anyway, since my approach to informing the office manager of the operations inefficiencies was poorly delivered, she was not happy with me.

Well, in case you are giving feedback to process owners who have process inefficiencies, here is what I've learned...

*Don't get emotionally fired up. Stay calm and speak slowly, but with enough volume and energy to let people know you're serious.

*Thank the person for working so hard helping you.

*Point out that, although you're not an expert(unless you are), you noticed some inefficiencies and would like to report them to the manager.

*Say thank you and call the manager. Explain your situation and leave friendly but honest feedback.

*What do you recommend? I'd love to learn from your insights...

Understanding the History behind Lean Cost

When I was attending the 2008 Lean Accounting Summit in Las Vegas, Nevada, I was speaking with Jim Huntzinger about his inspiration for starting the Lean Accounting Summit. (Lean Accounting Summit)

He told me his background in Engineering and introduced his book "Lean Cost Management" to me by handing me a copy. Wow! What an honor to receive such a gift.

This book is a great historical look at how flow is truly essential to using lean cost management. In Chapter 5, Huntzinger explains how Alexander Hamilton was one of the first to suggest a different method to applying overhead than traditional cost back in the late 1800's. Hamilton's understanding of flow in operations led him to develop a cell-like system for operations. He called them "little shops" of production.

I'm only about half-way through and look forward to Chapter 19, "How to Transform to Lean Cost Management." On of my life goals is to be an engine for growth in the Lean Accounting field by transforming traditional costing systems into lean cost management systems. I'm grateful to wise mentors in this field, willing to help me learn and apply the principles of lean thinking.

Listen to this podcast between Jim Huntzinger and Mark Graban. Inaccurate Costing with Traditional Cost

Great Case study Material

Accounting For World Class Operations
by Jerrold M. Solomon and Dr. Rosemary Fullerton

This book is certainly my preferred study guide for Accounting for Lean. Dr. Fullerton and Mr. Solomon emphasize the "why" and "how" behind the "what" of converting traditional cost systems into value stream costing.

At the Lean Accounting Summit this past August in Las Vegas, Nevada, Mr. Solomon and Dr. Fullerton presented the nuts and bolts of Accounting for Lean and the impact on financials. I was hoping they'd mention their book more, but most of their teaching material came from their book anyway.

I highly recommend going through the excellent case studies in the end of the book. They help visualize the transformation from using variances to recording simple metrics that anyone along the value stream can understand. It may be difficult to imagine just how companies are impacted by the conversion to Lean, but this book helps explain how to prepare for the ups and downs of the transfer.