Accounting for Lean Implementation in Government Enterprise: Intended and Unintended Consequences

Chester S. Labedz and John R. Gray
Additional contact information
Chester S. Labedz: Department of Management, School of Business, Central Connecticut State University, New Britian, CT, USA
John R. Gray: Letterkenny Army Depot, USA & Independent Consultant, Chambersburg, PA, USA

International Journal of System Dynamics Applications (IJSDA), 2013, vol. 2, issue 1, 14-36

Abstract: This research explores the effects of implementing a lean production system in a government facility. The organization’s formal accounting practices delay recognition of production savings, but informally the facility promotes its lean efforts through attention-getting, off-the-books, “innovative” accounting. The authors state three propositions relating to customer effects of the lean improvements and the financial approaches. They then state four hypotheses relating to the measures’ unintended effects within the defense logistics enterprise as workload varies, and test the hypotheses employing a system dynamics simulation. Through review of qualitative data and a system dynamics simulation, the authors identify minor effects upon customer behavior and labor rates oscillation, thereby filling gaps in the literature relating to government productivity improvements, and expanding knowledge on lean-induced labor savings, work demand, and workplace effects of lean change in a government environment. They identify the greater effects of supplemental funding provided to such facilities, and begin the discussion of alternatives to current enterprise-wide government finance practices that may promote greater transformational behavior.

Date: 2013
References: Add references at CitEc
Citations:

Downloads: (external link)
http://services.igi-global.com/resolvedoi/resolve. ... 018/ijsda.2013010102 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:igg:jsda00:v:2:y:2013:i:1:p:14-36

Access Statistics for this article

International Journal of System Dynamics Applications (IJSDA) is currently edited by Ahmad Taher Azar

More articles in International Journal of System Dynamics Applications (IJSDA) from IGI Global
Bibliographic data for series maintained by Journal Editor ().