IDEAS home Printed from https://ideas.repec.org/a/ami/journl/v24y2025i4p692-719.html

Journey Of Business Excellence Through Lean in An Apparel Firm: Rhetoric, Institutionalisation, And Management Accounting Implications

Author

Listed:
  • Thisali Liyanage

    (Sri Lanka Institute of Information Technology, Sri Lanka)

  • Tharusha Gooneratne

  • Sujeewa Damayanthi

    (University of Colombo, Sri Lanka)

Abstract

Research Questions- i) How has the rhetoric of lean been intertwined with the organisation’s business excellence journey and become an institutionalised practice? ii) How has management accounting been implicated through the lean implementation? Motivation- Lean manufacturing has gained global attention as a strategic approach to operational excellence. Although appropriate, limited research explores its implementation through a rhetorical lens, especially concerning the institutionalisation and the ensuing management accounting implications. This study seeks to address this apparent gap. Idea- The research explores the journey of lean through the theoretical lens of rhetoric and rhetorical institutionalism. It unpacks how the persuasive power of lean inspired change, fostered institutionalisation, and triggered changes in management accounting structures and practices in a Sri Lankan apparel firm (Needlecraft). Data and Tools- This is a qualitative case study. Data was collected through 20 in-depth interviews, a focus group discussion, and a review of documents, and thematically analysed. Findings – Our findings reveal that the rhetorical power of lean convinced Needlecraft to embrace it. Nevertheless, the firm also benefited, with lean becoming an institutionalised practice and playing an instrumental role in Needlecraft’s journey to business excellence. Contribution- This study contributes to the literature by postulating that while lean carries rhetorical power and may prompt organisations towards implementation, it would also help an entity to reach business excellence beyond the rhetorical excitements. Foregrounding on rhetorical institutionalism and elucidating how rhetoric influences the implementation and institutionalisation of management tools, this paper extends existing management research inspired by institutional theory. It uncovers valuable insights to practitioners through a ‘successful’ lean implementation story and points out how a firm’s management accounting landscape could be changed, as suited to operational realities (lean implementation).

Suggested Citation

  • Thisali Liyanage & Tharusha Gooneratne & Sujeewa Damayanthi, 2025. "Journey Of Business Excellence Through Lean in An Apparel Firm: Rhetoric, Institutionalisation, And Management Accounting Implications," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 24(4), pages 692-719, December.
    • Handle: RePEc:ami:journl:v:24:y:2025:i:4:p:692-719
    as

    Download full text from publisher

    File URL: http://online-cig.ase.ro/RePEc/ami/articles/24_4_7.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
    2. Edward Arrington, C. & Schweiker, William, 1992. "The rhetoric and rationality of accounting research," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 511-533, August.
    3. Norreklit, Hanne, 2003. "The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced Scorecard," Accounting, Organizations and Society, Elsevier, vol. 28(6), pages 591-619, August.
    4. Stacie E. Goddard, 2020. "Revolution from the Inside: Institutions, Legitimation Strategies, and Rhetorical Pathways of Institutional Change," Global Policy, London School of Economics and Political Science, vol. 11(S3), pages 83-92, October.
    5. Young, Joni J., 2003. "Constructing, persuading and silencing: the rhetoric of accounting standards," Accounting, Organizations and Society, Elsevier, vol. 28(6), pages 621-638, August.
    6. Perera, S. & Harrison, G. & Poole, M., 1997. "Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 557-572, August.
    7. Fullerton, Rosemary R. & Kennedy, Frances A. & Widener, Sally K., 2013. "Management accounting and control practices in a lean manufacturing environment," Accounting, Organizations and Society, Elsevier, vol. 38(1), pages 50-71.
    8. Nahapiet, Janine, 1988. "The rhetoric and reality of an accounting change: A study of resource allocation," Accounting, Organizations and Society, Elsevier, vol. 13(4), pages 333-358, June.
    9. Torbjørn H. Netland, 2016. "Critical success factors for implementing lean production: the effect of contingencies," International Journal of Production Research, Taylor & Francis Journals, vol. 54(8), pages 2433-2448, April.
    10. Belaynesh Teklay & Belete Jember Bobe, 2023. "Quality management adoption and management accounting change in a sub-Saharan African firm," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 37(3), pages 713-742, June.
    11. Giuliano Almeida Marodin & Tarcisio Abreu Saurin, 2015. "Managing barriers to lean production implementation: context matters," International Journal of Production Research, Taylor & Francis Journals, vol. 53(13), pages 3947-3962, July.
    12. SHAZRAY KHAN & Aurora Dimache & David Gorman & Carine Gachon, 2024. "Lean in Higher Educational Institutes: A Literature Review," Studies in Educational Management, EUROKD, vol. 15, pages 1-19.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. repec:ami:journl:v:24:y:2024:i:4:p:692-719 is not listed on IDEAS
    2. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
    3. Laura Girella, 2013. "Regulating through the "Logic of Appropriateness" and the "Rhetoric of the Expert": The Role of Consultants in the Case of Intangibles Reporting in Germany," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 75-109.
    4. Davison, Jane, 2011. "Paratextual framing of the annual report: Liminal literary conventions and visual devices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 118-134.
    5. Bay, Charlotta, 2018. "Makeover accounting: Investigating the meaning-making practices of financial accounts," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 44-54.
    6. La Torre, Matteo & Dumay, John & Rea, Michele Antonio & Abhayawansa, Subhash, 2020. "A journey towards a safe harbour: The rhetorical process of the International Integrated Reporting Council," The British Accounting Review, Elsevier, vol. 52(2).
    7. Mohammed Hossain & Md. Tarikul Islam & Mahmood Ahmed Momin & Shamsun Nahar & Md. Samsul Alam, 2019. "Understanding Communication of Sustainability Reporting: Application of Symbolic Convergence Theory (SCT)," Journal of Business Ethics, Springer, vol. 160(2), pages 563-586, December.
    8. Paul Andon & Jane Baxter & Habib Mahama, 2005. "The Balanced Scorecard: Slogans, Seduction, and State of Play," Australian Accounting Review, CPA Australia, vol. 15(35), pages 29-38, March.
    9. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2013. "Performance measurement, modes of evaluation and the development of compromising accounts," LSE Research Online Documents on Economics 51294, London School of Economics and Political Science, LSE Library.
    10. William L. Smith & David M. Boje & Kevin D. Melendrez, 2010. "The financial crisis and mark‐to‐market accounting," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(3), pages 281-303, August.
    11. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    12. Marcel F. Assen, 2018. "The moderating effect of management behavior for Lean and process improvement," Operations Management Research, Springer, vol. 11(1), pages 1-13, June.
    13. Davison, Jane, 2014. "Visual rhetoric and the case of intellectual capital," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 20-37.
    14. Whittle, Andrea & Carter, Chris & Mueller, Frank, 2014. "‘Above the fray’: Interests, discourse and legitimacy in the audit field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 783-802.
    15. Chahed, Yasmine & Charnock, Robert & Du Rietz, Sabina & Joseph Lennon, Niels & Palermo, Tommaso & Parisi, Cristiana & Pflueger, Dane & Sundström, Andreas & Toh, Dorothy & Yu, Lichen, 2025. "The value of research activities “other than” publishing articles: reflections on an experimental workshop series," LSE Research Online Documents on Economics 121656, London School of Economics and Political Science, LSE Library.
    16. Mohammad Hudaib & Roszaini Haniffa, 2009. "Exploring auditor independence: an interpretive approach," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(2), pages 221-246, January.
    17. Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
    18. Robbins, Geraldine & Lapsley, Irvine, 2015. "From secrecy to transparency: Accounting and the transition from religious charity to publicly-owned hospital," The British Accounting Review, Elsevier, vol. 47(1), pages 19-32.
    19. Thereza RS de Aguiar, 2018. "Turning accounting for emissions rights inside out as well as upside down," Environment and Planning C, , vol. 36(1), pages 139-159, February.
    20. Catherine Maware & David M. Parsley, 2022. "The Challenges of Lean Transformation and Implementation in the Manufacturing Sector," Sustainability, MDPI, vol. 14(10), pages 1-24, May.
    21. Évelyne Poincelot & Grégory Wegmann, 2008. "Les motivations des managers utilisant des critères non financiers : une analyse empirique," ACCRA, Association francophone de comptabilité, vol. 14(1), pages 69-92.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ami:journl:v:24:y:2025:i:4:p:692-719. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Cristina Tartavulea (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.