The Mediating Effect of Organizational Culture on the Relationship between the Lean Accounting and Sustainable Competitive Advantage in Jordan
This study aimed to identify the mediating effect of Organizational Culture on the relationship between the Lean Accounting and Sustainable Competitive Advantage. The study population consisted of all Jordanian Public Industrial Shareholding Companies, which represent of (59) companies. To achieve the objectives of the study, a questionnaire was developed and distributed to the top and middle managers of companies working in the Jordanian Industrial Public Shareholding Companies. Structural equation modeling (SEM) has been used in this study to test the relationships between the study variables which are Lean accounting ,Organizational culture and Sustainable competitive advantage. Amos 23.0 and SPSS 25.0 software has been used as tools for SEM usage. The study revealed a number of results, the most important of which were: the Organizational culture had a full mediating effect on the relationship between lean accounting and sustainable competitive advantage in the Jordanian Industrial Public Shareholding Companies. Based on the results of this study, the researchers reached several recommendations, the most important was: The Jordanian Industrial Public Shareholding Companies should give more importance to the Organizational culture to enhance their lean accounting and its positive reflection on sustainable competitive advantage.
Publishing Year
2020