What can we learn from the evolution of research on lean management assessment?

Empirical evidence shows that profitability does not always rise when lean management (LM) is implemented. This paper reviews the literature that has empirically analysed how LM impacts financial performance in order to identify the most used assessment model and the direction and significance of the findings. We have found that the most comprehensive models, those considering financial and operational indicators and contextual factors, find a positive and significant impact of LM on financial performance. These findings can benefit managers requiring an assessment of LM and the building of an evaluation system and can serve as a guideline for monitoring LM implementation.

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