The Role of Organizational Culture in the Successful Implementation of Lean Accounting Principles in Vietnamese Manufacturing Companies

This study explores the impact of organizational culture on the successful implementation of lean accounting principles in Vietnamese manufacturing companies.The findings suggest that cultural values and beliefs, such as continuous improvement mindset, employee empowerment and customer focus, support lean accounting implementation, while hierarchical decision-making, short-term focus, and resistance to change impede its success. The study also emphasizes the importance of leadership styles, with transformational leadership, servant leadership, participatory management, and coaching positively influencing the adoption of lean accounting, while authoritarian leadership and micro-management hinder its success. In addition, the study highlights the role of employee engagement and resistance to change, suggesting that fostering engagement through communication, engagement, training, and recognition, and addressing concerns and fears, can help overcome resistance and drive successful implementation.