Journey of business excellence through lean in an apparel firm: Rhetoric, institutionalisation, and management accounting implications
Journey of business excellence through lean in an apparel firm: Rhetoric, institutionalisation, and management accounting implications

Summary/Abstract: Research Questions: i) How has the rhetoric of lean been intertwined with the organisation’s business excellence journey and become an institutionalised practice? ii) How has management accounting been implicated through the lean implementation? Motivation: Lean manufacturing has gained global attention as a strategic approach to operational excellence. Although appropriate, limited research explores its implementation through a rhetorical lens, especially concerning the institutionalisation and the ensuing management accounting implications. This study seeks to address this apparent gap. Idea: The research explores the journey of lean through the theoretical lens of rhetoric and rhetorical institutionalism. It unpacks how the persuasive power of lean inspired change, fostered institutionalisation, and triggered changes in management accounting structures and practices in a Sri Lankan apparel firm (Needlecraft). Data and Tools: This is a qualitative case study. Data was collected through 20 in-depth interviews, a focus group discussion, and a review of documents, and thematically analysed. Findings – Our findings reveal that the rhetorical power of lean convinced Needlecraft to embrace it. Nevertheless, the firm also benefited, with lean becoming an institutionalised practice and playing an instrumental role in Needlecraft’s journey to business excellence. Contribution: This study contributes to the literature by postulating that while lean carries rhetorical power and may prompt organisations towards implementation, it would also help an entity to reach business excellence beyond the rhetorical excitements. Foregrounding on rhetorical institutionalism and elucidating how rhetoric influences the implementation and institutionalisation of management tools, this paper extends existing management research inspired by institutional theory. It uncovers valuable insights to practitioners through a ‘successful’ lean implementation story and points out how a firm’s management accounting landscape could be changed, as suited to operational realities (lean implementation).

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