Lean manufacturing is a concept that is practiced in Japan’s automobilemanufacturing business. It is an effort to develop manufacturing systems andmaximize manufacturing efficiency by eliminating inadvertent wasted tasks. Formaximizing a competitive advantage, the main principle is “To manufacture only theneeded amount, timely and meet customer needs.” After a business has beenchanged to follow Lean Manufacturing management, it requires a change in theaccounting role, especially in the preparation and provision of financial reports. They need to be changed to Lean Accounting to meet the executives’ need of accountinginformation for planning, controlling and evaluating the operation performance.