The effect of Development of flexable lean, Green production systemes in Direction of Managerial Accounfing Thought trend to strateqic Approch

Abstract

The objective of the research is to measure the relationship between the developments of flexible,lively,and green manufacturing systems, and to creation the  opportunities for attention to quality, time and cost, and to measure the impact of the development of flexible, and green manufacturing systems on the change of accounting thinking towards the strategic approach,from providing working information to make managerial decisions to providing informations that supports the orqanized strategic Implementation and control as far as quality, time and cost, and concerned. The questionnaire has been used to know the views of a sample of the Accounting and management Deparetments staffs about the subject of the research.

   The questionnaire has been designed to be answered according to Likert quinary scale to confirm the research hypotheses and achieve its aim.

   Anumber of conclusions have been reached ,chieve amonge them are:there is a relative of statistical evidnce between the development of flexible,lively, and green manufacturing systems and the creation of opportunities to pay attention to quality, time and cost,in adittion to the positive relation existed between the development of flexible,lively and green manufacturing system and the change in Managerial Accounting thinking to the strategic entrance.