Lean accounting tools and competitive advantage in Jordanian industrial companies
This study explores the impact of lean accounting tools—specifically value stream costing (VSC), target costing (TC), and kaizen costing (KCO)—on the competitive advantage (CA) of industrial companies in Jordan. We conducted an online survey targeting 400 managers across 32 companies, which yielded...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2025-12-01
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| Series: | Cogent Business & Management |
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| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2024.2447414 |
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| author | Ayman Mohammad ALShanti Khalil Mahmoud Ali Al-Refae Mohammad Jebreel |
| author_facet | Ayman Mohammad ALShanti Khalil Mahmoud Ali Al-Refae Mohammad Jebreel |
| author_sort | Ayman Mohammad ALShanti |
| collection | DOAJ |
| description | This study explores the impact of lean accounting tools—specifically value stream costing (VSC), target costing (TC), and kaizen costing (KCO)—on the competitive advantage (CA) of industrial companies in Jordan. We conducted an online survey targeting 400 managers across 32 companies, which yielded 293 responses from 18 companies. We validated the data, analyzed 279 complete responses using SPSS, and performed multiple regression analyses to test the study’s hypotheses. The results show a higher utilization of VSC and TC compared to KCO. Jordanian companies tend to focus on quality improvement (QI), time efficiency (TE), and operational reliability (OR) more than cost reduction (CR) and innovation (INN). A strong correlation exists between lean accounting tools (LAT) and competitive advantage. LAT has a significant effect on overall CA, with lean operations exerting the greatest influence, followed by VSC and TC. Although LAT significantly affects QI, INN, and TE, it does not have a significant impact on OR or CR. |
| format | Article |
| id | doaj-art-6a2ff24de4634b10af848246d23bb287 |
| institution | Kabale University |
| issn | 2331-1975 |
| language | English |
| publishDate | 2025-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Business & Management |
| spelling | doaj-art-6a2ff24de4634b10af848246d23bb2872025-01-03T13:58:44ZengTaylor & Francis GroupCogent Business & Management2331-19752025-12-0112110.1080/23311975.2024.2447414Lean accounting tools and competitive advantage in Jordanian industrial companiesAyman Mohammad ALShanti0Khalil Mahmoud Ali Al-Refae1Mohammad Jebreel2Department of Accounting and Accounting Information System, Amman University College, Al-Balqa Applied University, Amman, JordanDepartment of Accounting and Accounting Information System, Amman University College, Al-Balqa Applied University, Amman, JordanAccounting Department, Faculty of Business, Applied Science Private University, MEU Research Unit, Middle East University, Amman, JordanThis study explores the impact of lean accounting tools—specifically value stream costing (VSC), target costing (TC), and kaizen costing (KCO)—on the competitive advantage (CA) of industrial companies in Jordan. We conducted an online survey targeting 400 managers across 32 companies, which yielded 293 responses from 18 companies. We validated the data, analyzed 279 complete responses using SPSS, and performed multiple regression analyses to test the study’s hypotheses. The results show a higher utilization of VSC and TC compared to KCO. Jordanian companies tend to focus on quality improvement (QI), time efficiency (TE), and operational reliability (OR) more than cost reduction (CR) and innovation (INN). A strong correlation exists between lean accounting tools (LAT) and competitive advantage. LAT has a significant effect on overall CA, with lean operations exerting the greatest influence, followed by VSC and TC. Although LAT significantly affects QI, INN, and TE, it does not have a significant impact on OR or CR.https://www.tandfonline.com/doi/10.1080/23311975.2024.2447414Cost reductioninnovationkaizen costingoperational reliabilityquality improvementtarget costing |
| spellingShingle | Ayman Mohammad ALShanti Khalil Mahmoud Ali Al-Refae Mohammad Jebreel Lean accounting tools and competitive advantage in Jordanian industrial companies Cogent Business & Management Cost reduction innovation kaizen costing operational reliability quality improvement target costing |
| title | Lean accounting tools and competitive advantage in Jordanian industrial companies |
| title_full | Lean accounting tools and competitive advantage in Jordanian industrial companies |
| title_fullStr | Lean accounting tools and competitive advantage in Jordanian industrial companies |
| title_full_unstemmed | Lean accounting tools and competitive advantage in Jordanian industrial companies |
| title_short | Lean accounting tools and competitive advantage in Jordanian industrial companies |
| title_sort | lean accounting tools and competitive advantage in jordanian industrial companies |
| topic | Cost reduction innovation kaizen costing operational reliability quality improvement target costing |
| url | https://www.tandfonline.com/doi/10.1080/23311975.2024.2447414 |
| work_keys_str_mv | AT aymanmohammadalshanti leanaccountingtoolsandcompetitiveadvantageinjordanianindustrialcompanies AT khalilmahmoudalialrefae leanaccountingtoolsandcompetitiveadvantageinjordanianindustrialcompanies AT mohammadjebreel leanaccountingtoolsandcompetitiveadvantageinjordanianindustrialcompanies |