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Improving Product Quality under the Application of Lean Accounting Tools within the Behavioral Approach

Author

Listed:
  • Dirar Abdulhameed Altoum Alotaibi

    (King Khalid University, KKU-College of Business Administration ABHA Saudi Arabia,)

  • Salah Mahdi Jawad Al-Kawaz

    (Department of Accounting, University of Kerbala, College of Administration and Economics, Iraq)

  • Ali Abdulhassan Abbas

    (Department of Accounting, University of Kerbala, College of Administration and Economics, Iraq)

Abstract

The current research aims to study the importance of applying lean accounting technology with its important tools such as (value stream, points box, continuous improvement) and pointing to the role of correct behaviors by the decision maker that helps in making the right decision in improving the quality of the product and its reflection on reducing its cost Reducing waste and wasting of resources, meeting customer requirements, and trying to apply it in one of the factories of the Southern Cement Company represented by the Kufa Cement Factory, the sample of the research, and to achieve this goal, it was adopted in the application of lean accounting tools on the laboratory data obtained by the result of coexistence field Take a look at the laboratory records for the sample. The researchers reached several conclusions, the most important of which is that the research sample represented by the Kufa Cement Factory is far from the concept of lean accounting, including the important tools and what it reflects in its application of a role in improving the quality of the product, including this concept holds multiple meanings, in addition to not paying enough attention to achieve customer satisfaction Which is one of the important constituents of the newly targeted, because the customer has become the starting point for the business of economic units and the basis of their survival in the market. Also, not taking into consideration the behavior of the decision-maker, which may not be in harmony with the organization and reflected in making weak decisions that affect the concept of lean accounting.

Suggested Citation

  • Dirar Abdulhameed Altoum Alotaibi & Salah Mahdi Jawad Al-Kawaz & Ali Abdulhassan Abbas, 2021. "Improving Product Quality under the Application of Lean Accounting Tools within the Behavioral Approach," International Journal of Economics and Financial Issues, Econjournals, vol. 11(2), pages 76-87.
  • Handle: RePEc:eco:journ1:2021-02-11
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    References listed on IDEAS

    as
    1. Tubagus Agus Khoironi & Hidayat Syah & Parlindungan Dongoran, 2018. "Product Quality, Brand Image and Pricing to Improve Satisfaction Impact on Customer Loyalty," International Review of Management and Marketing, Econjournals, vol. 8(3), pages 51-58.
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    Citations

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    Cited by:

    1. Mohammad Ahmad Shehadeh & Suleiman Hussein Al-Beshtawi, 2023. "Impact of Lean Accounting on Value of the Company at the Jordanian Industrial Companies," International Review of Management and Marketing, Econjournals, vol. 13(1), pages 29-40, January.
    2. Taha Ibrahim Mohamed & Abbas Ali Abdulhassan, 2023. "The Role of Environmental Monitoring in Promoting Green Creativity," Economics and Business, Sciendo, vol. 37(1), pages 15-36, January.
    3. Al-Kawaz Salah Mahdi Jawad & Al-Daami Ahmed Naser Abbas & Abbas Ali Abdulhassan, 2023. "The Role of Integration Between Target Costing and Time-Driven Activity-Based Budgeting Techniques in Managing Time and Cost and its Reflection in Achieving Competitive Advantage," Foundations of Management, Sciendo, vol. 15(1), pages 187-208, January.

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    More about this item

    Keywords

    Product Quality; Lean Accounting Tools; Behavioral Approach;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • L15 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Information and Product Quality
    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management

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