الفهرس 
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Abstract
The purpose of this study is to construct a framework for improving management accounting practices (MAPs) in the Lean enterprise that is faced with institutional complexity, based on value stream costing approach. Design/Methodology/Approach – This study uses the institutional logics framework to interpret and theorize the extant and emerging logics in the Lean enterprise that affect changes in MAPs, as well as determining the relevance of value stream costing in the Lean enterprise. In addition, the constructive approach is used to propose a framework for improving MAPs in the Lean enter-prise. A case study is also conducted in Al-Andalous Medical Company as a unit of analysis. Interviews, documentary anal-yses, and questionnaire statements are used to collect data. Findings – The results show that MAPs can be improved in the Lean enterprise using value stream costing approach, which is a ma-jor consequence of Lean logic. The adoption of Lean logic im-poses flow-based costing, value stream cost management, and strategic orientation of management accounting in the Lean en-terprise. Those consequences result in improving MAPs through concentration on the determinants of improvement, including: (1) focusing on flow; (2) costing the value stream; (3) minimiz-ing inventory; (4) budgeting based on information about value stream and customer value; (5) using visual performance measures; (6) measuring progress in Lean implementation; (7) decision making based on information about value stream; (8) decision making based on information about released capacity; and (9) extended Lean enterprise cost management. g Originality/Value – This study ccontributes to the literature of man-agement accounting by (a) identifying the relevance of value stream costing in a Lean enterprise, and (b) determining how MAPs can be improved in a Lean enterprise in case of institu-tional complexity.