Convergence of Management Accounting and Industrial Engineering: A Structured Review of Modern Costing Concepts and Applications

The growing complexity of operational systems necessitates a paradigm shift in cost management, moving beyond traditional accounting to embrace an interdisciplinary perspective. This structured review aims to map and analyze the strengths of four modern costing approaches emerging at the intersection of management accounting and industrial engineering, addressing the core research question: What are the key conceptual and practical innovations that bridge the gap between financial information and operational decision-making needs? Employing a structured-conceptual review methodology, the analysis is anchored in a core set of seminal articles, supplemented by a targeted search for key publications from ۲۰۲۰ to ۲۰۲۵. The review identifies and examines four pivotal strands of convergence: (۱) Time-Driven ABC (TDABC), which integrates process time and capacity modeling; (۲) Lean Accounting, which aligns financial reporting with lean manufacturing; (۳) engineering-driven cost approaches (e.g., Design to Cost, Life Cycle Costing); and (۴) Throughput Accounting guided by the Theory of Constraints. The key contribution of this article is a novel comparative framework (summarized in Table ۱) that demonstrates how these approaches complementarily address different facets of the operations-finance interface, moving from cost calculation to proactive cost management. The article concludes by discussing implementation challenges and outlining future research directions, including digital integration and sustainability linkages. This review underscores that effective cost management in the ۲۱st century is fundamentally an interdisciplinary endeavor.

کلیدواژه ها:

Management Accounting ، Industrial Engineering ، Cost Management ، Time-Driven Activity-Based Costing (TDABC) ، Lean Accounting ، Theory of Constraints (TOC)