STUDY ON APPLYING LEAN ACCOUNTING IN MECHANICAL FIRMS
DOI:
https://doi.org/10.18623/rvd.v23.5273Keywords:
Accounting, Managerial Accounting, Lean Accounting, Lean, Lean ManufacturingAbstract
The purpose of the study is to present, analyze and measure the implementation of lean accounting in mechanical firms in Hanoi. The study applies both qualitative and quantitative research methods. The sample size includes 395 survey forms from accountants, department heads, deputy heads, directors and boards of directors of mechanical firms. SPSS statistical software is used with descriptive statistics, analysis of the reliability of scales through Cronbach's alpha coefficient, and EFA analysis. The research results show that the implementation of lean accounting in mechanical firms in Hanoi includes 8 scales (observed variables) that are rated at a fairly average level (3.43/5 points). These 8 observed variables are all reliable and qualified for EFA analysis, and EFA exploratory factor analysis is appropriate. There are 8 scales extracted with the eigenvalue criterion greater than 1, with a total cumulative variance of 71.684%. Based on the research results, we propose recommendations to enhance the implementation of lean accounting in mechanical firms in Hanoi.
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