Integration of lean accounting techniques and balanced scorecard to evaluate the performance of economic units: An exploratory or applied study in Iraq

Rasha Jasim Ahmed Ebraheem Alobaidy


Received Jun 12th, 201x
Recent technological developments and environmental changes that have occurred in recent decades have affected the economic environment and significantly affected the accounting field, where a large spread of industrial enterprises has emerged, which led to increased competition and complexity of the wishes and needs of customers. The research adopted on the topic of Lean accounting, which recognizes the importance of integration between Lean accounting techniques and sustainable balanced scorecard, and how the application of these techniques will reflect the views. This study aimed to determine the role of Lean accounting. There are many results and, more importantly, there is an integral relationship between Lean accounting methods and sustainable balanced scorecard views, reflecting the use of meager methods (value stream, continuous improvement) in a positive way on sustainable scorecard views, and as a result of achieving Balanced and sustainable strategic performance. The study concluded some recommendations such as activating the use of the value principle of accounting Lean was higher to eliminate waste and loss, as well as to maximize the benefits of economic units by finding solutions to problems and obstacles facing the production process

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Depending on the results, the researchers recommend:

The need for senior management and executive departments in industrial companies to increase the activation of Lean accounting principles to increase the flow of value in operational activities, and identify and encourage activities that add value to products, and delete activities that do not add value to products.

To activate the use of value principle in lean accounting in a higher way, to eliminate waste and loss and maximize the benefits of the company, in order to reduce production costs.

Activate the use of the principle of value flow in Lean accounting in order to determine the total flow of all production activities and work in an integrated manner, and the development of daily reports per hour to increase the ability to detect and solve obstacles. This leads to lower production costs.

Relying on the principle of material flow and material withdrawal, linking this principle with the needs and desires of customers to provide competitive products in quality and price.

Increase the level of employee participation in the development of company plans to improve quality and performance, and take their views and suggestions regarding production processes, and value flow.


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Copyright (c) 2019 Rasha Jasim Ahmed Ebraheem Alobaidy

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ISSN: 2303-4521

Digital Object Identifier DOI: 10.21533/pen

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License