أدوات المحاسبة الرشيقة و دورها في الحد من ممارسات المحاسبة الإبداعية : دراسة ميدانية في ديوان الرقابة المالية الاتحادي

الملخص EN

Many practitioners, professionals and financial analysts consider that interested persons, officials and investors are deceived by accounting numbers, as these figures are subjected to a sort of re-arrangement of accounting books to meet the wishes of certain parties.

This deviation can be controlled by activating the role of agile accounting through its tools (value stream maps, visual management, scorecard, continuous improvement).

The aim of this research is to demonstrate the role of lean accounting tools in reducing creative accounting practices in the Federal Audit Bureau.

And the hypotheses of the study were developed to achieve its purposes and directions, (82) questionnaires were distributed to managers, accountants and auditors in the field under search, retrieve it (75), which is valid for measurement.

The hypotheses of the study were tested using the Program (SPSS).

The research found that lean accounting tools all contribute to the reduction of creative accounting practices and almost in high proportions in the field under consideration, The research recommends the need to activate the role of agile accounting tools in the Audit Bureau more effectively and efficiently because of its role in reducing and eliminating the accounting and financial manipulation.