IJESPG (International Journal of Engineering, Economic, Social Politic and Government) journal
Vol. 1 No. 2 (2023)

Barriers to Implementation of Lean Accounting in Manufacturing Companies

Roya Darabi (Islamic Azad University, Tehran, Iran)
Razieh Moradi (Islamic Azad University, Tehran, Iran)
Usef Toomari (Islamic Azad University, Tehran, Iran)

Article Info

Publish Date
02 May 2023

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.

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Journal Info
IJESPG (International Journal of Engineering, Economic, Social Politic and Government) journal
Website

Abbrev

ijespg

Publisher

Brilian Media

Subject

Computer Science & IT Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

Description

IJESPG (International Journal of Engineering, Economic, Social Politic and Government) journal publishing scientific papers in the form of journals of philosophy in general and economics. An objective of the IJESPG (International Journal of Engineering, Economic, Social Politic and Government) ...