Beyond Numbers: The Role of Data Quality on Lean Accounting Implementation

Authors

  • Trairong Swatdikun
  • Pankaewta Lakkanawanit
  • Xiaoque Chen
  • Jirapan Choojan

Keywords:

Cost Accounting, Financial Reporting, Quality of Data, Manufacturing Firms

Abstract

This research explores the role of data quality on lean accounting implementation among Thai manufacturing companies. Through the utilization of a survey-based method, this research collected from 315 accounting executives. The results underscore the intricate relationship between data quality and the implications for lean accounting implementation, emphasizing the essential role of a solid foundation of data attributes for the successful integration of lean principles. In summary, this research elucidates the inherent significance of data quality in augmenting the efficiency and effectiveness of lean accounting implementation within the distinctive operational context of manufacturing firms in Thailand.

Author Biographies

Trairong Swatdikun

Walailak University

Pankaewta Lakkanawanit

Walailak University

Xiaoque Chen

Prince of Songkla University

Jirapan Choojan

Rajamangala University of Technology Thanyaburi

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Additional Files

Published

2024-04-30