Podejście lean jako kierunek zmian w zarządzaniu i rachunkowości zarządczej w podmiotach usług medycznych – wyniki badań literaturowych
Lean thinking as a direction of change in management and accounting in the health service sector – results of literature study

Summary/Abstract: The aim of this paper is to provide a review of the existing literature related to the directions of change from the point of view of the influence that lean approach has for management and accounting in health care institutions. The article is an account of the content of the selected 19 papers (from more than 200 analyzed) published in the field within the period 1995–2013. The investigation of the literature was conducted in two basic perspectives: theoretical considerations and results of empirical research (case study, questionnaire survey). The method of literature analysis was applied for the realization of the aim formulated in the paper. Two groups of articles were the object of the analysis: theoretical and presenting explanatory results of empirical investigations. The lean approach, which originated in the motor industry (production factories), is fully suitable for use in healthcare organizations operating in various cultural contexts, and for reforming national healthcare systems to increase their efficiency. The spreading and adoption of the lean concept in the medical services sector has an evolutionary character, similarly to the earlier spread of lean in manufacturing industries.

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