The impact of the adoption of intellectual capital components in building the foundations of a lean Accounting at Jordanian industrial corporation -field study -

Abstract

In the context of the knowledge economy, and in light of the fierce competition and the tremendous technological developments that have been reflected in the efficiency of the performance of the industrial companies in different parts of the world, it was necessary of the leading industrial companies to adopt the lean production system, which called for the creative managers of these companies to develop traditional methods of accounting, especially costs that are no longer able to meet the requirements needed by industrial companies , which led to invent a new style away from traditional methods and launched by the accountant literature and managers the lean accounting system.