تفاصيل الرسالة العلمية

The study aimed to measure the impact of using lean accounting tools in improving lean planning level in the Kuwaiti Central Bank, by measuring the impact of (Hoshin planning, 3P approach, Investing in persons) in improving lean planning level in the Kuwaiti Central Bank. The study sample consisted of (100) individuals from the financial managers, control managers, account managers and department heads in the Kuwaiti Central Bank, and after collecting questionnaires one questionnaires was excluded because the answer was not complete so the final sample was (99) individuals. The statistical package for social sciences SPSS was used to analyze the data, and the arithmetical averages and standard deviations of the sample responses were extracted. And (T-test) was used to test the hypotheses of the study. The results of the study showed a statistically significant impact on the using of lean accounting tools (Hoshin's planning, 3P approach, investment in persons) in improving lean planning level in the Kuwaiti Central Bank. The study recommended the need for further studies and research on the tools of accounting and its relationship to other variables, and applied to different communities from the current study community in order to enrich the Arab library on this subject