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Through visualization, mapping techniques help manufacturing organizations prioritize and guide improvement strategies. For this reason, mapping of the value chain is applied as a method of progress toward lean manufacturing. The purpose of this paper is to illustrate the essence of the material and information flow chart (MIFC) approach, known as value stream mapping (VSM) in the West, to provide a different perspective and understanding and to identify its manner of integration with measurement systems. Metrics complement mapping tools allow the tracking of various stages of an organization's lean journey and continuous improvement (CI). While the time dimension is predominant in performance metrics in lean environments, these metrics do not link the economic factor directly to improvements. The research comprises a case study in which lessons are learned from tool placing and metric determination. Empirical research included critical case sampling and semi-structured interviews, and data were analyzed to compare the conventional Western understanding of VSM with that of a Japanese supplier that learned the principles directly from the source and applied their own version of MIFC. An understanding of the tool based on core knowledge will enable organizations to reevaluate their current measurement systems and choose more suitable ones.

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An explanation about the relevance of Lean Accounting, Lean production and Lean thinking working as a whole is provided. The role of Lean accounting in decision making is highlighted. A case is analyzed to show the problems that organizations nowadays face when Lean alignment is nonexistent. The findings will be useful for organizations experiencing drawbacks in their Lean transformation.