Lean thinking as a direction of change in management and accounting in the health service sector – results of literature study
| Autor: | Irena Sobańska, Jacek Kalinowski |
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| Jazyk: | English<br />Polish |
| Rok vydání: | 2015 |
| Předmět: | |
| Zdroj: | Zeszyty Teoretyczne Rachunkowości, Vol 2015, Iss 85(141), Pp 103-115 (2015) |
| Druh dokumentu: | article |
| ISSN: | 1641-4381 2391-677X 16414381 |
| DOI: | 10.5604/16414381.1185450 |
| Popis: | The aim of this paper is to provide a review of the existing literature related to the directions of change from thepoint of view of the influence that lean approach has for management and accounting in health care institutions.The article is an account of the content of the selected 19 papers (from more than 200 analyzed) published in thefield within the period 1995–2013. The investigation of the literature was conducted in two basic perspectives:theoretical considerations and results of empirical research (case study, questionnaire survey).The method of literature analysis was applied for the realization of the aim formulated in the paper. Twogroups of articles were the object of the analysis: theoretical and presenting explanatory results of empiricalinvestigations.The lean approach, which originated in the motor industry (production factories), is fully suitable for use inhealthcare organizations operating in various cultural contexts, and for reforming national healthcare systems toincrease their efficiency. The spreading and adoption of the lean concept in the medical services sector has anevolutionary character, similarly to the earlier spread of lean in manufacturing industries. |
| Databáze: | Directory of Open Access Journals |
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