تحديات تطبيق المحاسبة الرشيقة في المؤسسات الاقتصادية : دراسة عينة من المؤسسات بولاية الوادي

الملخص EN

This study aims to identify lean accounting as a modern approach to controlling costs, as well as to measure the challenges facing its application in the institutions under study.

For this purpose, the following question was raised: What is the extent of challenges facing the application of lean accounting in the studied institutions? .

To achieve our objectives, a questionnaire commensurate was designed with the subject of the study and its objectives.

A random sample of 78 individuals including managers and accountants of economic institutions in the EL-Oued state were chosen.

Data were analyzed using statistical programs SPSS 22 and Minitab 16.

Findings revealed that the institutions have a significant amount of requirements for implementing lean accounting, but there are a number of obstacles that these institutions face in converting to their application.