PreprintArticleVersion 1Preserved in Portico This version is not peer-reviewed
The Impact of Integration between Lean Accounting & Just In Time Technique on Cost Reduction in Modern Sustainable Manufacturing Environment in Saudi Companies
Version 1
: Received: 16 May 2023 / Approved: 17 May 2023 / Online: 17 May 2023 (09:40:53 CEST)
How to cite:
Ismael, A. Y. The Impact of Integration between Lean Accounting & Just In Time Technique on Cost Reduction in Modern Sustainable Manufacturing Environment in Saudi Companies. Preprints2023, 2023051214. https://doi.org/10.20944/preprints202305.1214.v1
Ismael, A. Y. The Impact of Integration between Lean Accounting & Just In Time Technique on Cost Reduction in Modern Sustainable Manufacturing Environment in Saudi Companies. Preprints 2023, 2023051214. https://doi.org/10.20944/preprints202305.1214.v1
Ismael, A. Y. The Impact of Integration between Lean Accounting & Just In Time Technique on Cost Reduction in Modern Sustainable Manufacturing Environment in Saudi Companies. Preprints2023, 2023051214. https://doi.org/10.20944/preprints202305.1214.v1
APA Style
Ismael, A. Y. (2023). The Impact of Integration between Lean Accounting & Just In Time Technique on Cost Reduction in Modern Sustainable Manufacturing Environment in Saudi Companies. Preprints. https://doi.org/10.20944/preprints202305.1214.v1
Chicago/Turabian Style
Ismael, A. Y. 2023 "The Impact of Integration between Lean Accounting & Just In Time Technique on Cost Reduction in Modern Sustainable Manufacturing Environment in Saudi Companies" Preprints. https://doi.org/10.20944/preprints202305.1214.v1
Abstract
This article purposed to examine the impact of integration between Lean accounting (LA) tools & Just in Time (JIT) technique on Cost Reduction (CR) in modern manufacturing environment in Saudi establishments, these two variable moderated by Ethical Standards (ESs). A quantitative methodology was used for realizing the study objectives and answering study questions, the main tool exercised for producing the incipient data was a fully-structured questionnaire with closed ended questions, which was designed and passed around online among a selected sample of (109) managers and accountants in Saudi manufacturing firms. Descriptive and deductive statistics adopted to derive the findings, wherefore the compiled responses analyzed by SPSS & AMOS and the results showed that there is direct and indirect effect of LA tools & JIT technique on CR in Saudi industrial companies, especially when using ESs. These findings could provide decision makers in Saudi manufacturing companies with the acuity of adopting both methods in a combined way to maximize the profits of these firms. The results of this study also suggest that the application of LA tools & JIT technique has a positive effect on the promotion of sustainable manufacture and consequent achievement of high sustainable performance.
Keywords
Lean Accounting; Lean Production; Just In Time; Ethical Standard; Cost Reduction; Sustainable Manufacturing; Backflush Costing, & Value Stream
Subject
Business, Economics and Management, Accounting and Taxation
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
