Jamel Chouaibi
Associate professor in accounting, Faculty of Economics and Management of Sfax, University of Sfax, Tunisia
Publications
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Full Length Research Article
The Role of the Psychology of Lean Accounting Principles in Enhancing the Reliability of Financial Statements
Author(s): Omar Kaysar Abdulamir* and Jamel Chouaibi
There are many problems in operations that cannot be found in the financial statements, despite the significant improvement in cash flows. Because of these and other problems, traditional methods in management accounting systems have become useless. As the traditional accounting systems created many distortions in the reliability of the financial statements that could impede the progress in the business, which required the auditors to adopt the principles of lean accounting in order to enhance the reliability of the financial statements. The current research aims to demonstrate the effect of using lean accounting principles by the auditor in enhancing the reliability of the financial statements in the auditors' offices in Iraq. The researchers translated the goal of the research into a hypothetical model that includes the variables, dimensions and hypotheses of the research accord.. Read More»