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This Author published in this journals
All Journal IJESPG (International Journal of Engineering, Economic, Social Politic and Government) journal
Razieh Moradi
Islamic Azad University, Tehran, Iran
Computer Science & IT Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Barriers to Implementation of Lean Accounting in Manufacturing Companies Roya Darabi; Razieh Moradi; Usef Toomari
IJESPG (International Journal of Engineering, Economic, Social Politic and Government) Vol. 1 No. 2 (2023)
Publisher : IJESPG (International Journal of Engineering, Economic, Social Politic and Government)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.314 KB) | DOI: 10.26638/ijespg.v1i2.10

Abstract

According to previous research and foreign studies, there are various barriers to implementation of lean accounting and this research aimed at studying these barriers. The data was collected using a questionnaire. This research is applied in its purpose, and a field study regarding its methodology. Student's t-Tests method was used to test hypotheses. The results show that cultural, technical, organizational, and economic factors were barriers to implementation of lean accounting. Moreover, regarding the four groups of factors, technical factors had the highest degree of impeding and economic factors the lowest.
Co-Authors Roya Darabi Usef Toomari