دراسة نظرية لمفهوم المحاسبة الرشيقة و ما يميزها عن المحاسبة التقليدية .

Abstract EN

The subject of Lean accounting is newly developed to be studied , so the key purpose of this study is to identify the concept of lean accounting and business accounting from the perspective of lean by recognizing the concept of lean, the research also dealt with the most important differences between lean accounting and traditional accounting and this by addressing the set of principles that underpin it with practices that are consistent with each principle and the tools and methods used.

This study concluded that production is the basis of this kind of accounting, since it can be considered as an advantage, but can be considered as an obstacle to its application, Which made their application limited only to developed countries.