The possibility of applying the lean accounting system and its impact on building a sustainable competitive advantage
A field study at the Southern Cement Company – Kufa Cement Factory
Ahmed Kadim Idan
Ali Taha Yaseen
Amenah Mohammed Mansoor
“This research aims to identify the role of lean accounting on the dimensions of sustainable competitive advantage in the South Cement Company / Kufa Cement Factory in accordance with the implementation of the research hypothesis and the research goals. lean accounting. As for the third, it included the dimensions of the sustainable competitive advantage. Lekert scale was used to measure the research variables. The questionnaire was distributed to the research sample of 110 employees and 106 were retrieved, thus the response was 96%, where some of the Statistical methods such as correlation and regression coefficient to measure the relationship and impact between the search variables by using the spss program in data analysis. A set of results was reached, the most important of which was that the organization has a sound management system and organizational climate that can implement the lean accounting system provided that there is faith in senior management In the application of this comprehensive system and the organization’s possession of qualified cadres and effective information systems that help spread the culture of minimizing costs to the maximum extent possible and raising the level of quality in production, the research also recommended the need to switch from traditional systems of accounting to agilelean and promising accounting Ed training programs that support the idea of continuous improvement in the researched company and ultimately be able to maintain its competitive position in the market as well as build a sustainable competitive advantage”.
Key words: lean accounting, sustainable competitive advantage.