The Impact of Integration between Lean Accounting & Just In Time Technique on Cost Reduction in Modern Sustainable Manufacturing Environment in Saudi Companies

This article purposed to examine the impact of integration between Lean accounting (LA) tools & Just in Time (JIT) technique on Cost Reduction (CR) in modern manufacturing environment in Saudi establishments, these two variable moderated by Ethical Standards (ESs). A quantitative methodology was used for realizing the study objectives and answering study questions, the main tool exercised for producing the incipient data was a fully-structured questionnaire with closed ended questions, which was designed and passed around online among a selected sample of (109) managers and accountants in Saudi manufacturing firms. Descriptive and deductive statistics adopted to derive the findings, wherefore the compiled responses analyzed by SPSS & AMOS and the results showed that there is direct and indirect effect of LA tools & JIT technique on CR in Saudi industrial companies, especially when using ESs. These findings could provide decision makers in Saudi manufacturing companies with the acuity of adopting both methods in a combined way to maximize the profits of these firms. The results of this study also suggest that the application of LA tools & JIT technique has a positive effect on the promotion of sustainable manufacture and consequent achievement of high sustainable performance.