The Impact of Lean Accounting Operations on Improving Internal Auditing

A Field Study in Cement Factories in Baghdad Province

  • Ammar Mohammed Jawad Hadi
  • Aymen Mohammed Ali Abd Ali
DOI: https://doi.org/10.5281/zenodo.12747656
Keywords: lean accounting, internal auditing, and continuous development.

Abstract

The aim of this study is to identify the extent of the contribution of lean accounting to the quality of internal auditing. The research followed the descriptive approach, and the questionnaire tool was relied upon to collect the required data in the field study, which was on a sample of cement companies in Iraq, and the sample consisted of /200/ employees. Among the most prominent results that were reached is the existence of a significant role for lean accounting in improving the quality of internal audit operations through the use of technology and continuous development.

Downloads

Download data is not yet available.

References

 Lopes, C., Almeida, B., Leite, J., & Morais, M. (2023). The influence of internal audit departments on external municipal audit reports. Journal of Public Budgeting, Accounting & Financial Management, 35(5), 644-666.
 Mpofu, C. M. (2022). Lean Accounting: a Connection to Strategic Partnership & Collaboration Between Management Accountants and Operations Managers (Doctoral dissertation, University of Missouri-Saint Louis).
 Nyakumwa, B., Wadesango, N., & Sitsha, L. (2023). The Impact of Internal Audit Function on Corporate Governance: A Case of NSSA, Zimbabwe (2018-2022). Journal of Economic & Social Development (1849-6628), 10(2).
 Ovharhe, O. H., Chibuike, C. U., & Abada, A. M. (2023). Lean accounting and lean entrepreneurship. American Journal of Social Development and Entrepreneurship, 2(2), 1-8.
 Rabe, M., Chudy-Laskowska, K., Widera, K., Norek, T., Bartkowiak, A., Łopatka, A., & Magdziarczyk, M. (2023). Lean management accounting, elimination of waste in the company. Journal of Sustainable Development of Transport and Logistics, 8(2), 184-194.
 Zhan, X. (2023). Public Sector Internal Audit, a Tool for Assessing the Achievement of the Development Objectives by the Public Authorities. LUMEN Proceedings, 19, 113-126.
Published
2024-07-16
How to Cite
Jawad Hadi, A. M., & Ali Abd Ali, A. M. (2024). The Impact of Lean Accounting Operations on Improving Internal Auditing. GPH-International Journal of Business Management, 7(06), 71-86. https://doi.org/10.5281/zenodo.12747656
Issue
Vol 7 No 06 (2024): GPH-International Journal of Business Management
Section
Articles

Copyright (c) 2024 Ammar Mohammed Jawad Hadi & Aymen Mohammed Ali Abd Ali

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

The authors and co-authors warrant that the article is their original work, does not infringe any copyright, and has not been published elsewhere. By submitting the article to GPH-International Journal of Business Management, the authors agree that the journal has the right to retract or remove the article in case of proven ethical misconduct.