Decreasing operational costs of non-profit community-based blood centres

Lean accounting: a structured literature review

“…For the Organizational Focus criterion (B), it was used six different attributes: B1: Publicly listed organizations; B2: Private -SME; B3: Private -Others; B4: Public sector; B5: Not-forprofit and for organizations not falling into any of these categories or that authors kept confidentiality regarding company's information as B6: General/Other. Apart from General/Other (69%) (e.g., Allawi et al, 2019;Myrelid and Olhager, 2019), the most common type of organization researched was Private -Others (8%) with 3 articles ( Åhlström and Karlsson, 1996;Mate et al, 2020), followed by Private -SMEs (13%) (e.g., Chiarini, 2012), Publicly listed (5%) (e.g., Schonberger, 2020), Not-for-profit (3%) (e.g., Fortsch and Liao, 2019) and Public Sector (2%) (e.g., Holmgren Caicedo et al, 2018), with one paper each.…”

“…Schonberger, 2020), Not-for-profit (3%) (e.g. Fortsch and Liao, 2019) and Public Sector (2%) (e.g. Holmgren Caicedo et al.…”

“…, 2020) in the context of health-care organization, along with the studies from Holmgren Caicedo et al. (2018), which analyzed the impact of management accountant role after the Swedish Social Insurance Agency (SIA) implemented lean principles and Fortsch and Liao (2019) investigated how the use of just-in-time contributed to decrease operation costs of non-profit community-based blood centers, which demonstrates the progress and applicability of LA practices outside the manufacturing context.…”