Opportunities and Challenges in Applying Lean Accounting in Vietnamese Manufacturing Enterprises

This study explores the opportunities and challenges in applying lean accounting in Vietnamese manufacturing enterprises. Lean accounting, which focuses on providing relevant, timely, and actionable information, offers significant benefits such as improved cost management, enhanced decision-making, and better alignment with operational strategies. However, its implementation faces challenges including resistance to change, lack of knowledge and training, technological barriers, and cultural issues. Through qualitative research, this study identifies key opportunities and challenges, providing insights into the strategic value and practical implications of lean accounting in the Vietnamese manufacturing industry. The findings highlight the need for comprehensive strategies to overcome implementation challenges and leverage the benefits of lean accounting, ultimately contributing to the growth and success of the industry.