Value Stream Costing using a New Theory: Technology Acceptance Model


1 Student of Ph.D accounting, department of accounting, Damavand branch, Islamic Azad University, Damavand, Iran

2 Assistant professor ,department of accounting, Damavand branch, Islamic Azad University, Damavand, Iran (Corresponding Author)

3 Assistant professor ,department of accounting, Damavand branch, Islamic Azad University, Damavand, Iran


Nowadays companies looking for increase of quality, flexibility and timeliness. One way to achieve these goals is lean thinking. To implementation lean production, companies are looking for waste reduction and Continuous improvement. This article Using the technology acceptance model (TAM) examined whether management accountants’ perceptions of the perceived ease of use (PEOU), or perceived usefulness (PU) of value-stream costing may influence on their behavioral intention (BI) to implement value-stream costing. In order to data collection was used the Davis (1989) and Venkatesh and Davis (2000) questionnaire and structural equation model (SEM). Furthermore using PLS and analysis regression. Results show that don’t significance relationship between perceived usefulness (PU) and behavioral intention to implement value-stream costing. But there is significant positive relationship between perceived ease of use (PEOU) and behavioral intention to implement value-stream costing.


1)     Ahmadi deh ghotboddini, M. (2010). “structural relation between constructions of TAM’s davis”, new idea at educational science journals, fifth years, second number, 129-142.
2)     Ajam, Z. (2015). “A study on the factors affecting the establishment and implementation of lean accounting in companies active in the pharmaceutical industry listed on Tehran Stock Exchange”, master’s thesis, ShaShroud branch, Islamic Azad university.
3)     Baggaley, B., & Maskell, B. (2003). Value stream management for lean companies, Part I. Cost Management, 17(2), 23–27.
4)     Bakhtiari, J. Godarzi, A. (2009). “lean accounting, lean business management system”, accountant journal, 24 years, 210 number, 64-69.
5)     Bhasin, S., & Burcher, P. (2006). Lean viewed as a philosophy. Journal of Manufacturing Technology Management, 17, 56–72. doi:10.1108 /17410380610639506
6)     Brosnahan, J. (2008). Unleash the power of lean accounting. Journal of Accountancy, July, 60–66. Retrieved from
7)     Carnes, K., & Hedin, S. (2005). Accounting for lean manufacturing: Another missed opportunity? Management Accounting Quarterly, 7, 28–46.
8)     Carvalho, C. P., Carvalho, D. S., & Silva, M. B. (2019). Value stream mapping as a lean manufacturing tool: A new account approach for cost saving in a textile company. International Journal of Production Management and Engineering, 7(1), 1-12.
9)     Chiarini, A. (2012). Lean production: Mistakes and limitations of accounting systems inside the SME sector. Journal of Manufacturing Technology Management, 23, 681–700. doi:10.1108/17410381211234462
10)  Czabke, L., Hansen, E., & Doolen, T. (2008). A multisite field study of lean thinking in
11)  Davis, F.D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13( 3), 319- 340.
12)  Eslami, K. and Moradi, Z. (2019). “Identifying Factor Influence on Value Stream Costing With Using Technology Acceptance Model (TAM)”,  Journal management accounting and auditing knowledge,Article Accepted.
13)  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.
14)  Fullerton, R., Kennedy, F., & Widener, S. (2013). Management accounting and control practices in a lean manufacturing environment. Accounting, Organizations and Society, 38, 50–71. doi:10.1016/j.aos.2012.10.001
15)  Gu, J., Lee , S., Suh, Y., (2009). “Determinants of behavioral intention to mobile banking”,Expert Systems with Applications 36, pp.11605–11616.
16)  Guerrero, D. F., Jiménez, J. A., Hernández, S., Ruelas, E., Tapia, M., & Figueroa, V. (2019). Inventory Cost Analysis Work in Process (Wip) Under Focus of Lean Accounting, Simulation and Optimization Scenarios. Engineering And Technology Journal, 4(03), 545-551.
17)  Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing theory and Practice, 19(2), 139-152.
18)  Hajiha, Z. (2007). “value stream costing, new approach lean accounting”, audit science journal, 7, 24, 52-63.
19)  Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. In New challenges to international marketing (pp. 277-319). Emerald Group Publishing Limited.
20)  Horngren, C., Datar, S., & Rajan, M. (2012). Cost accounting: A managerial emphasis. Upper Saddle River, NJ: Prentice Hall.
21)  Jahangir, G. dayani, M. nokarizi, M. (2015). “he Development of Technology Acceptance Model (TAM) through Measuring the Impact of Self-Efficacy and Dysfunctional Attitudes on the Acceptance of Pajhoohan based on Cognitive-Social Theory”, Library and Information Science Research journal, 5 (2), 52-63.
22)  Kellermanns, F., & Islam, M. (2004). US and German activity-based costing: A critical comparison and system acceptability propositions. Benchmarking, 11, 31–51. doi: 10.1108/ 14635770410520294.
23)  Kennedy, F. A., & Brewer, P. C. (2006). The lean enterprise and traditional accounting—Is the honeymoon over?. Journal of Corporate Accounting & Finance, 17(6), 63-74
24)  Kennedy, F. A., & Widener, S. K. (2008). A control framework: Insights from evidence on lean accounting. Management Accounting Research, 19(4), 301-323.
25)  Li, X., Sawhney, R., Arendt, E. J., & Ramasamy, K. (2012). A comparative analysis of management accounting systems’ impact on lean implementation. International Journal of Technology Management, 57(1/2/3), 33-48.
26)  Maskell, B., & Katko, N. (2007). Value stream costing: The lean solution to standard costing complexity and waste. In J. Stenzel (Ed.), Lean accounting: Best practices for sustainable integration (pp. 155–176) Hoboken, NJ: John Wiley & Sons.
27)  Maskell, B., & Kennedy, F. (2007). Why do we need lean accounting and how does it work? Journal of Corporate Accounting & Finance, 18(3), 59–73. doi:10.1002 /jcaf.20293
28)  Mohsenin, S. Rahim Esfidani, M. (2014). Smart PLS, Mehraban book pub. First edition.
29)  Moqbel, M., Charoensukmongkol, P., & Bakay, A. (2013). Are U.S. academics and professionals ready for IFRS? An explanation using technology acceptance model and theory of planned behavior. Journal of International Business Research, 12(2), 47–60.
30)  Moradi, Gh. (2013). “The relationship between the fundamental components of management accounting with lean manufacturing strategy in the food industry of Ardabil”, master’s thesis, Gerami branch, Islamic Azad university.
31)   Nikbakhat, M.R. and Jahroomi,M. (2014), “strategic management accounting, savior of management accounting?”, authors: Heydar shah, Malek, Shokat Malek,  Accountant Journal, No. 266, pp. 41-43.
32)  Rahnamaye roodposhti, F (2013), “strategic management accounting, based on value added cost management”, Azad university pub.
33)  Rahnamaye roodposhti, F. (2008), “management accounting based on creation cost management”, science and research branch Azad university publication, first pub, 551-586.
34)  Rendi, V. Khon siavash, M. Masoumi, B. (2014). “Influencing Factors on Internet Customers Purchasing Behavior in Iran Based On Technology Acceptance Model (TAM)”, journal of development evolution management, special issue, 109-118.
35)  Rosa, A., & Machado, M. (2013). Lean accounting: Accounting contribution for lean management philosophy. In Proceedings of the tourism and management studies  international conference (Vol. 3, pp. 886–895). Algarve, Portugal: University of Algarve.
36)  Ruiz-de-Arbulo-Lopez, P., Fortuny-Santos, J., & Cuatrecasas-Arbós, L. (2013). Lean manufacturing: Costing the value stream. Industrial Management & Data Systems, 113, 647–668. doi:10.1108/02635571311324124
37)  Safak, K., & Sena, A. (2019). Lean Accounting and Applications in an Automotive Supplier Industry. In Financial Forum.
38)  Shaker Ardekani, A. (2015). “prioritizing lean barriers on based on lean tools and waste on QFD, DEMATEL. Case study: tile and ceramic industry of Yazd province”, master’s thesis, Yazd branch, Islamic Azad university.
39)  Taylor, S.,& Todd, P. (1995). Understanding information technology usage: A test of competing models. Information systems research, 6( 2), 144-176
40)  Timm, P. H. (2015). Perceptions of value-stream costing and the effect on lean-accounting implementation.U.S. and German secondary wood products manufacturers. Forest Products Journal, 58(9), 77–85.
41)  Venkatesh, V., Davis, F.D. (2000). A theoretical extension of the technology acceptance model: Four longitudinal field studies. Management Science, 46( 2), 186-204.
42)  Woehrle, S. L., & Abou-Shady, L. (2010). Using dynamic value stream mapping and lean accounting box scores to support lean implementation. American Journal of Business Education, 3(8), 67-76.
43)  Womack, J., Jones, D., &Roos, D. (2003) Lean thinking. New York, NY: Simon &Schuster
44)  Zare, M. Pourzamani, Z. (2017). “The impact of lean production environment on the performance and value SREAM costing companies using structural equation”, management accounting journal, 35 number, 67-76.