A Proposed Accounting Model for Measuring and Evaluating the Sustainable Performance of Lean Accounting Services in Iraqi Hotels

JPWcKeH8-al-rawdatain-residences_0jpg - Digital repository

#image_title

The aim of this study is to provide genuine justification for the use of the measurement and evaluation model for the sustainable performance of lean production. This study emphasises the main justification for the use and application of this model in organisations. It is considered an integrated and comprehensive system for measuring and evaluating sustainable performance. Also, this study demonstrates the role of the model in connecting general strategy with the operational strategy of the
organisation. There are three basic steps to be followed in building a model for achieving sustainable development: the implementation of the model for sustainable performance; building and application of the proposed model; and determination of the target outputs of the proposed model. This study found that the most essential factors for the construction and implementation of the proposed model are related to
the organisational culture and the management of relations with different parties, such as senior management, shareholders, customers, workers, suppliers, legislators and society. Due to the many impacts on sustainability during the product life cycle, organisations and nonorganisations are only interested in the production phase. Lessons can therefore be learnt from other industrial environments by dividing the organisations into many paths and administrative units. Practically, the study tested the validity of the model for economic, environmental and social performance in order to obtain an indicator showing sustainable performance and the achievement of a sustainable development strategy.

DOI : https://www.ijicc.net/images/vol_13/Iss_9/13946_Salman_2020_E_R.pdf