LEAN ACCOUNTING AWARENESS: A QUALITATIVE STUDY ON LEAN ACCOUNTING PERCEPTION
Journal: International Journal of Management (IJM) (Vol.12, No. 6)Publication Date: 2021-06-30
Authors : Muhammad Zia ur Rehman Eiman Malik Sajjad Ahmad Baig Hakeem ur Rehman Muhammad Hashim;
Page : 28-42
Keywords : Lean Thinking; Lean Accounting; NVivo 12; Barriers; Mitigation;
Abstract
With the growing market trends, organizations always try to use their resources more efficiently through adoption of better concepts and practices for the improvement of their operational and financial efficiency. This study aims to create better understanding of lean accounting and how industries of Pakistan perceive lean accounting implementation. It also explores the barriers that hinder adoption of lean accounting approach and mitigation strategies. Industries can overcome these barriers to create ease in lean accounting adoption. A qualitative approach was adopted in this research. Semi-structured interviews were conducted to collect data from managers of Textile industries to investigate the barriers and mitigation strategies. The appropriate tests were applied via NVivo 12 to summarize interviews. This study is the first in Pakistan founding significant interest of industries in lean accounting, identifying barriers and mitigation strategies to create ease in adopting lean accounting for the industrial sector of Pakistan and suggesting new directions to the accounting systems.
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Last modified: 2021-07-02 15:32:28