Impact of Lean Accounting on Value of the Company at the Jordanian Industrial Companies

Mohammad Ahmad Shehadeh and Suleiman Hussein Al-Beshtawi
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Mohammad Ahmad Shehadeh: Department of Accounting, The World Islamic Sciences and Education University, Amman, Jordan.
Suleiman Hussein Al-Beshtawi: Department of Accounting, The World Islamic Sciences and Education University, Amman, Jordan.

International Review of Management and Marketing, 2023, vol. 13, issue 1, 29-40

Abstract: The purpose of this study was to determine how lean accounting affected the value of the company in Jordanian industrial companies. The researchers used a descriptive-analytical approach to examine study data collected through a questionnaire and from the annual financial reports of the (52) Jordanian industrial companies listed on the Amman Stock Exchange during the period from 2017 to 2021. The study brought up a number of findings, the most important of which are: the availability of an impact of lean accounting tools in enhancing the company's value in Jordanian industrial public shareholding companies, with a high level of relative importance. The study provided a number of recommendations, the most important of which was that Jordanian industrial companies' management creates well-structured plans and implements effective strategies to support increasing the value of the company and achieving excellence and prosperity.

Keywords: Lean Accounting; The Value of the Company; Jordanian Industrial Companies (search for similar items in EconPapers)
JEL-codes: G10 M41 M49 M51 (search for similar items in EconPapers)
Date: 2023
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