This paper aims to study the relations between lean operations, lean principles in finance functions and the roles of finance functions.,The paper uses structural equation modeling to analyze data from 408 different firms in the Danish production and services sectors. A dyadic approach is applied, as a sub-sample of 107 chief operating officers in the responding firms is used to investigate the construct validity, reliability and average deviation index of the instrument measuring the roles of finance functions.,The paper finds that lean-operation firms emphasize four different yet interdependent roles of finance functions. The paper also finds that lean operation leads to firms’ finance functions adopting lean principles.,This paper characterizes lean-operation firms as contextually ambidextrous to predict relations between lean operation and roles of finance functions. The paper expands prior case study findings on the roles of finance functions in lean-operation firms, and the findings of the paper underline that finance functions continue to play an important role in these firms.,Decision-makers in lean-operation firms should not be hesitant with respect to integrating finance function workers into the lean operation. Furthermore, decision-makers should understand that a balanced emphasis of the roles of finance functions is necessary to avoid overemphasizing exploitation at the expense of exploration, or vice versa.,To the best of the authors’ knowledge, this is the first paper to provide large-scale evidence of the roles of finance functions in lean-operation firms and to show that lean principles diffuse to finance functions. Furthermore, the paper introduces a new instrument for measuring finance function roles, based on the competing values framework.

中文翻译：

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精益运营对财务职能角色的影响及其应用

本文旨在研究精益运营，财务职能中的精益原则和财务职能的角色之间的关系。本文使用结构方程模型来分析丹麦生产和服务业中408家不同公司的数据。采用二元方法，因为使用了107家响应公司首席运营官的子样本来调查衡量财务职能作用的工具的构造效度，可靠性和平均偏差指数。运营公司强调财务职能的四种不同但相互依存的角色。本文还发现，精益运营导致企业的财务职能采用精益原则。本文将精益运营公司的特征描述为上下文矛盾，以预测精益运营与财务职能角色之间的关系。本文扩展了有关精益运营公司财务职能角色的先前案例研究结果，论文的发现强调财务功能在这些公司中继续发挥着重要作用。精益运营公司的决策者不应对于将财务职能人员整合到精益运营中，犹豫不决。此外，决策者应该理解，必须平衡强调财务职能的作用，以避免过分强调开发，而以勘探为代价，反之亦然。据作者所知，这是第一篇提供大规模证据证明精益运营公司中财务职能的作用，并表明精益原则扩散到财务职能中的第一篇论文。此外，本文还介绍了一种基于竞争性价值框架的衡量财务职能角色的新工具。