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This paper provides an overview of the main program of Bank diagnostic work in the field of private sector financial reporting: the Reports on the Observance of Standards and Codes (ROSC) accounting and auditing assessment. It summarizes some of the main findings of the 38 assessments that have been carried out to date, with specific reference to the challenges to the successful implementation of international accounting and auditing standards. Attention is drawn to the need for international consensus on a comprehensive framework of principles for the regulation of accounting and auditing that also addresses issues of implementation, which is. | Lean Accounting Summit About this article The following article What s Lean Accounting All About appeared in the Association for Manufacturing Excellence s Target Magazine in its first issue of 2006. The work written by Brian Maskell and Bruce Baggaley is a culmination of an entire groups collaborative efforts stemming from the inaugural Lean Accounting Summit in September 2005. For more information about the Lean Accounting Summit visit. www.leanaccountingsummit.com Lean Accounting What s It All About Brian H. Maskell and Bruce L. Baggaley hat is Lean Accounting is an w oft-asked question. Everybody working seriously to implement lean thinking in their company eventually bumps up against their accounting systems. It soon becomes clear that traditional accounting systems are actively anti-lean menting lean accounting are making poor decisions turning down highly profitable work out-sourcing products or components that should be made in house manufacturing overseas products that can be competitively manufactured here at home etc. They are large complex wasteful processes requiring huge amounts of non-value work. They provide measurements and reports like labor efficiency and overhead absorption that motivate large batch production and high inventory levels. They have no good way to identify the financial impact of the lean improvements taking place throughout the company. On the contrary the financial reports will often show that bad things are happening when very good lean change is being made. While there is good understanding of the problems there is not widespread understanding of the solutions. In September 2005 at the Lean Accounting Summit in Detroit co-sponsored by AME 1 a group of the conference presenters got together and decided to create a definition of Lean Accounting as it stands now. We decided to succinctly document the Principles Practices and Tools of Lean Accounting. Lean accounting has developed over the last ten years or so and although it .
