Editing Management accounting (section)

===Lean accounting (accounting for lean enterprise)===
{{main|Lean accounting}}
In the mid- to late-1990s several books were written about accounting in the lean enterprise (companies implementing elements of the [[Toyota Production System]]). The term ''lean accounting'' was coined during that period. These books contest that traditional accounting methods are better suited for mass production and do not support or measure good business practices in just-in-time manufacturing and services. The movement reached a tipping point during the 2005 Lean Accounting Summit in [[Dearborn, Michigan]], United States. 320 individuals attended and discussed the advantages of a new approach to accounting in the lean enterprise. 520 individuals attended the 2nd annual conference in 2006 and it has varied between 250 and 600 attendees since that time.