Can Lean Accounting Preclude Traditional Accounting Flaws An Exploratory and Critical Study
| المصدر: | المجلة المصرية للدراسات التجارية |
|---|---|
| الناشر: | جامعة المنصورة - كلية التجارة |
| المؤلف الرئيسي: | El Shahat, Mohamed Fathy (Author) |
| المجلد/العدد: | مج37, ع4 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2013
|
| الصفحات: | 1 - 55 |
| رقم MD: | 660764 |
| نوع المحتوى: | بحوث ومقالات |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
61
| المستخلص: |
Traditional accounting systems encountered numerous critics during the last two decades as they became inadequate with the contemporary thinking/manufacturing techniques. This study addresses different dimensions embodied into the traditional systems compared with lean accounting approach. To achieve this purpose, the study introduces lean manufacturing and lean accounting practices through utilizing adequate preceding studies in these fields. The study has an exploratory and critical nature to identify the drawbacks of traditional accounting systems and how lean accounting precludes those flaws. The study addressed four issues; value stream costing, performance measurement, decision making, and financial performance. The study found out that implementing lean accounting requires radical changes in accounting system. Nevertheless, the study suggests the importance of further studies to assess the impact of organizational and behavioral aspects and clarify the financial benefits of lean accounting. |
|---|---|
| وصف العنصر: |
نص المقال باللغة الإنجليزية |
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