SUSTAINABLE LEAN IMPLEMENTATION: A STUDY OF SERBIAN COMPANIES

Abstract

We aim to identify and analyse the key success factors of sustainable lean implementation and investigate the changes in management accounting and performance measurement systems after lean implementation. We analyse four large, publicly traded Serbian companies that have implemented lean. To introduce diversity into our sample we choose companies from different industries and with different competitive and organizational characteristics. We use a multiple case study method to analyse the motives behind, barriers to, and implications of lean implementation and to examine the management accounting and performance measurement systems of companies implementing lean. Our results suggest that the key factors of sustainable lean implementation are continuous communication of the objectives and importance of the lean project, continuous improvement of soft skills, development of teamwork and employee motivation, dedicated management, a supportive work environment, and continuous monitoring of the implemented changes and results. Our results also point to the importance of changes and improvements in the management accounting and performance measurement systems during and after lean implementation.