The impact of integration between lean accounting and just-in-time technique on cost reduction in modern sustainable manufacturing environment in Saudi companies

Abstract

This article examines the impact of integration between Lean Accounting (LA) tools and Just-in-Time (JIT) techniques on Cost Reduction (CR) in a modern sustainable manufacturing environment in Saudi companies, Ethical Standards (ESs) mediate these two variables. A quantitative methodology was used for realizing the study goals and answering study questions. The main tool used for producing the primary data was a fully structured questionnaire with closed-ended questions which was designed and distributed online through a chosen sample of 109 managers and accountants in Saudi industrialization companies. Descriptive and deductive statistics were adopted to deduce the findings. The gathered responses analyzed by SPSS and AMOS and the results pointed out that there is a direct and indirect impact of LA tools and JIT techniques on CR in Saudi industrial companies especially when using ESs. Moreover, these findings could provide decision- makers in Saudi manufacturing companies with the importance of adopting both methods in an integrated way to maximize the profits of these firms. The practical implications of this study are that the implementation of these methods has a positive impact on the promotion of sustainable manufacturing and consequently the achievement of distinct sustainable performance.