Extent of Availability of Prerequisites for The Applicationof ‎Lean Accounting in Industrial Companies

  • Authors

    • Amina Ibrahim Khalf Middle Technical University, Baqubah Technical College, ‎Middle Technical University, Technical Institute of Baquba, Dayala – Iraq
    • Emad Moafaq Abed Middle Technical University, Baqubah Technical College, ‎Middle Technical University, Technical Institute of Baquba, Dayala – Iraq
    • Khawala Hadi Utaiwi Diyala Health Directorate
    https://doi.org/10.14419/xgmhg266

    Received date: July 28, 2025

    Accepted date: August 19, 2025

    Published date: September 19, 2025

  • Accounting; Lean accounting; Industrial companies; Components

  • Abstract

    This research aims to specify the scientific procedures for applying lean accounting in Iraqi companies. The community of the re-‎research is made up of industrial companies in Diyala Governorate, and the Diyala General Electrical Industries Company, which was chosen ‎as a sample for this research. The most crucial results of this paper include: The traditional accounting system is appropriate to be use with ‎large-scale production. Therefore, if the economic unit desires to shift into using a lean production system, it must apply lean accounting. It ‎will create value for the customer, reduce loss, and manage the flow of the value. The application of lean accounting tools results in ‎the ability to reduce costs and quantity of inventory, increase quality, and the customer’s increased response in achieving their satisfaction. ‎Foremost among the key recommendations are: working on applying lean accounting tools due to the fact that they provide information for ‎making decisions and preparing reports clearly, as well as easily and in a timely manner‎.

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  • How to Cite

    Khalf , A. I. ., Abed , E. M. ., & Utaiwi , K. H. . (2025). Extent of Availability of Prerequisites for The Applicationof ‎Lean Accounting in Industrial Companies. International Journal of Accounting and Economics Studies, 12(5), 774-781. https://doi.org/10.14419/xgmhg266