{"id":"https://openalex.org/W2173786249","doi":"https://doi.org/10.19030/ajbe.v3i8.472","title":"Using Dynamic Value Stream Mapping And Lean Accounting Box Scores To Support Lean Implementation","display_name":"Using Dynamic Value Stream Mapping And Lean Accounting Box Scores To Support Lean Implementation","publication_year":2010,"publication_date":"2010-08-01","ids":{"openalex":"https://openalex.org/W2173786249","doi":"https://doi.org/10.19030/ajbe.v3i8.472","mag":"2173786249"},"language":"en","primary_location":{"id":"doi:10.19030/ajbe.v3i8.472","doi":"https://doi.org/10.19030/ajbe.v3i8.472","is_oa":true,"landing_page_url":"https://doi.org/10.19030/ajbe.v3i8.472","pdf_url":"https://clutejournals.com/index.php/AJBE/article/download/472/459","source":{"id":"https://openalex.org/S2764912790","display_name":"American Journal of Business Education (AJBE)","issn_l":"1942-2504","issn":["1942-2504","1942-2512"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4324341412","host_organization_name":"Clute Institute","host_organization_lineage":["https://openalex.org/P4324341412"],"host_organization_lineage_names":["Clute Institute"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"American Journal of Business Education (AJBE)","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://clutejournals.com/index.php/AJBE/article/download/472/459","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5087085254","display_name":"Stephen L. Woehrle","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I152014189","display_name":"Minnesota State University, Mankato","ror":"https://ror.org/04att9732","country_code":"US","type":"education","lineage":["https://openalex.org/I152014189","https://openalex.org/I91221267"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Stephen L. Woehrle","raw_affiliation_strings":["Minnesota State University, Mankato"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Minnesota State University, Mankato","institution_ids":["https://openalex.org/I152014189"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5087378209","display_name":"Louay Abou-Shady","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I152014189","display_name":"Minnesota State University, Mankato","ror":"https://ror.org/04att9732","country_code":"US","type":"education","lineage":["https://openalex.org/I152014189","https://openalex.org/I91221267"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Louay Abou-Shady","raw_affiliation_strings":["Minnesota State University, Mankato"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Minnesota State University, Mankato","institution_ids":["https://openalex.org/I152014189"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I152014189"],"apc_list":null,"apc_paid":null,"fwci":5.0731,"has_fulltext":true,"cited_by_count":57,"citation_normalized_percentile":{"value":0.945757,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":99},"biblio":{"volume":"3","issue":"8","first_page":"67","last_page":"76"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10164","display_name":"Quality and Supply Management","score":0.8529999852180481,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10164","display_name":"Quality and Supply Management","score":0.8529999852180481,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.048500001430511475,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13706","display_name":"Management and Optimization Techniques","score":0.045099999755620956,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/lean-manufacturing","display_name":"lean manufacturing","score":0.8989999890327454},{"id":"https://openalex.org/keywords/value-stream-mapping","display_name":"value stream mapping","score":0.8410000205039978},{"id":"https://openalex.org/keywords/lean-accounting","display_name":"lean accounting","score":0.9729999899864197},{"id":"https://openalex.org/keywords/inventory-reduction","display_name":"inventory reduction","score":0.8270000219345093},{"id":"https://openalex.org/keywords/simulation","display_name":"simulation","score":0.45500001311302185},{"id":"https://openalex.org/keywords/lean-implementation","display_name":"lean implementation","score":0.5860000252723694},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.6769999861717224},{"id":"https://openalex.org/keywords/waste-elimination","display_name":"waste elimination","score":0.7440000176429749}],"concepts":[{"id":"https://openalex.org/C50417146","wikidata":"https://www.wikidata.org/wiki/Q1345067","display_name":"Value stream mapping","level":3,"score":0.9331009387969971},{"id":"https://openalex.org/C137335462","wikidata":"https://www.wikidata.org/wiki/Q380772","display_name":"Lean manufacturing","level":2,"score":0.7682715654373169},{"id":"https://openalex.org/C169257142","wikidata":"https://www.wikidata.org/wiki/Q6509462","display_name":"Lean laboratory","level":5,"score":0.7359764575958252},{"id":"https://openalex.org/C82740854","wikidata":"https://www.wikidata.org/wiki/Q6509472","display_name":"Lean project management","level":3,"score":0.6769386529922485},{"id":"https://openalex.org/C2778496695","wikidata":"https://www.wikidata.org/wiki/Q254128","display_name":"Dilemma","level":2,"score":0.5554935932159424},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5345005393028259},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.4843195974826813},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.4746055006980896},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.43856868147850037},{"id":"https://openalex.org/C176395063","wikidata":"https://www.wikidata.org/wiki/Q3228637","display_name":"Lean IT","level":5,"score":0.4103314280509949},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3939623236656189},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.32942670583724976},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.1987626552581787},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.18002274632453918},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.17028650641441345},{"id":"https://openalex.org/C2777904410","wikidata":"https://www.wikidata.org/wiki/Q7397","display_name":"Software","level":2,"score":0.10654467344284058},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.09315839409828186},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C149091818","wikidata":"https://www.wikidata.org/wiki/Q2429814","display_name":"Software system","level":3,"score":0.0},{"id":"https://openalex.org/C186846655","wikidata":"https://www.wikidata.org/wiki/Q3398377","display_name":"Software construction","level":4,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.19030/ajbe.v3i8.472","doi":"https://doi.org/10.19030/ajbe.v3i8.472","is_oa":true,"landing_page_url":"https://doi.org/10.19030/ajbe.v3i8.472","pdf_url":"https://clutejournals.com/index.php/AJBE/article/download/472/459","source":{"id":"https://openalex.org/S2764912790","display_name":"American Journal of Business Education (AJBE)","issn_l":"1942-2504","issn":["1942-2504","1942-2512"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4324341412","host_organization_name":"Clute Institute","host_organization_lineage":["https://openalex.org/P4324341412"],"host_organization_lineage_names":["Clute Institute"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"American Journal of Business Education (AJBE)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.19030/ajbe.v3i8.472","doi":"https://doi.org/10.19030/ajbe.v3i8.472","is_oa":true,"landing_page_url":"https://doi.org/10.19030/ajbe.v3i8.472","pdf_url":"https://clutejournals.com/index.php/AJBE/article/download/472/459","source":{"id":"https://openalex.org/S2764912790","display_name":"American Journal of Business Education (AJBE)","issn_l":"1942-2504","issn":["1942-2504","1942-2512"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4324341412","host_organization_name":"Clute Institute","host_organization_lineage":["https://openalex.org/P4324341412"],"host_organization_lineage_names":["Clute Institute"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"American Journal of Business Education (AJBE)","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.5799999833106995,"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2173786249.pdf","grobid_xml":"https://content.openalex.org/works/W2173786249.grobid-xml"},"referenced_works_count":22,"referenced_works":["https://openalex.org/W76971815","https://openalex.org/W104564863","https://openalex.org/W171654029","https://openalex.org/W570408535","https://openalex.org/W756969193","https://openalex.org/W1536034087","https://openalex.org/W1558306795","https://openalex.org/W1964884128","https://openalex.org/W1969607975","https://openalex.org/W1972444232","https://openalex.org/W1978139292","https://openalex.org/W2005403504","https://openalex.org/W2008457933","https://openalex.org/W2045597851","https://openalex.org/W2048694007","https://openalex.org/W2068536702","https://openalex.org/W2128140068","https://openalex.org/W2139031181","https://openalex.org/W2162347243","https://openalex.org/W2786206491","https://openalex.org/W4229501007","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W4236642296","https://openalex.org/W3120293567","https://openalex.org/W1520965335","https://openalex.org/W2100868500","https://openalex.org/W1964884128","https://openalex.org/W2278262767","https://openalex.org/W3196231183","https://openalex.org/W4248983163","https://openalex.org/W7112541885","https://openalex.org/W2205879135"],"abstract_inverted_index":{"Lean":[0],"has":[1],"proven":[2],"to":[3,77],"be":[4],"an":[5],"effective":[6],"management":[7,37],"philosophy":[8],"for":[9,82],"improving":[10,20],"businesses":[11],"in":[12,32,53,75],"a":[13],"competitive":[14],"market":[15],"by":[16],"eliminating":[17],"waste":[18],"and":[19,55,72,79,93,95],"operations.":[21],"An":[22],"impact":[23],"of":[24,85],"implementing":[25],"lean":[26,65,73,90],"projects":[27],"is":[28],"the":[29,38,48,62,83,87],"rapid":[30],"reduction":[31],"inventory":[33],"levels,":[34],"which":[35],"gives":[36],"false":[39],"impression":[40],"that":[41],"profits":[42],"are":[43],"decreasing":[44],"while":[45],"workers":[46],"on":[47,64],"shop":[49],"floor":[50,57],"observe":[51],"improvements":[52],"operations":[54],"increased":[56],"space.":[58],"This":[59],"paper":[60],"explores":[61],"literature":[63],"manufacturing,":[66],"value":[67],"stream":[68],"mapping":[69],"(VSM),":[70],"Simulation":[71],"accounting":[74,96],"order":[76],"incorporate":[78],"integrate":[80],"them":[81],"purpose":[84],"solving":[86],"dilemma":[88],"between":[89],"implementation":[91],"benefits":[92],"financial":[94],"reporting":[97],"methods.":[98]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":5},{"year":2017,"cited_by_count":5},{"year":2016,"cited_by_count":5},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":8},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
