How lean accounting tools support performance: the case of an Italian Company

This thesis analyzes how the integration of Lean Accounting tools, specifically the Box Score and the Linkage Diagram, can support operational performance management and strategic decision-making in a corporate context. After an introduction to the fundamental principles of Lean Thinking and the role of lean KPIs in measuring value, the rationale of Lean Accounting is explored, with particular attention to its consistency with lean culture. The analysis dives into a case study from an Italian company that’s been going through a lean transformation. By implementing the Box Score, the company saw some impressive gains in performance visibility, cut down on waste, aligned its operational and strategic goals more effectively and enhanced its decision-making process. The results highlight both the concrete benefits and the identified critical issues, offering insights for a future extension of the lean approach to management control tools.