مجلة اقتصاديات الاعمال والتجارة
Volume 11, Numéro 1, Pages 286-307
2026-03-31

The Contribution Of Lean Accounting Implementation To Enhancing Corporate Governance Attributes: A Field Study Of A Sample Of Economic Enterprises In Blida Province



Authors : Benbaira Rima . Alloune Mohamed Lamine .

Abstract

This work aims to highlight the role of lean accounting in enhancing corporate governance attributes through a field study of a sample of economic enterprises in Blida Province. The research employed both descriptive-analytical and field-based approaches, utilising a questionnaire administered to employees (senior executives, executives, and supervisory staff) across all departments related to management, production, accounting, and cost control within the enterprises selected for the study. The findings indicate that the implementation of lean accounting strengthens transparency and disclosure while supporting internal control mechanisms and accountability. The study concludes that this accounting model serves as an effective tool for promoting corporate governance and improving organisational performance within the Algerian context.

Keywords

Lean accounting, corporate governance, Governance Attributes.

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