The importance of the transferring towards implementation of lean accounting in industrial companies : a comparative analytical study of the experiences jordan, indonesia, and thailand

الملخص EN

This study aims to highlight the importance of the transition towards adopting a lean accounting system in achieving the competitive advantage of industrial companies, by reducing cost and time, increasing productivity, increasing profits, eliminating activities that have no added value, responding to customers' requirements, and continuous improvement of the companies' activities, Jordan, Indonesia, and Thailand are among the most prominent countries that have shifted towards adopting lean accounting, with the aim of enhancing the competitive advantage of their industrial companies in the international markets.

The study concluded that the adoption of the industrial companies of Jordan, Indonesia, and Thailand on the lean accounting system had a significant impact in enhancing their competitive advantage, through the role of lean accounting in achieving financial and accounting control of production costs, focusing on profit maximization strategy, providing products Based on customers 'requests, visual performance measurement, cost and time optimization, as well as quality improvement and energy conservation.