The Administrative Requirements for Applying Lean Accounting from the Viewpoint of Al-Naseem and Al-Jaid Companies for Food Industries
Keywords:
Lean Accounting as a Pillar of Modern Management - Administrative Concepts of Lean Accounting - Administrative Requirements of Lean Accounting - Al-Naseem Company - Al-Jaid Company.Abstract
This study aimed to evaluate the differences between Al-Naseem and Al-Jaid companies for food industries in Libya regarding the availability of administrative requirements for implementing lean accounting. The study adopted a descriptive-analytical and inferential approach, collecting data through a questionnaire distributed to a sample of employees in the financial management and cost accounting departments of both companies. A total of 76 valid questionnaires were analyzed using the SPSS-V24 software. The study concluded that there were no significant differences between the two companies in terms of administrative systems and accounting information systems. However, Al-Naseem company excelled in financial and production planning, control systems, and performance measurement, while Al-Jaid company was distinguished in its employee training system. Accordingly, the study recommended improving planning and control systems at Al-Jaid, and developing the training system at Al-Naseem to achieve better equivalence and effectiveness in applying lean accounting.
