Measuring The Lean Accounting Knowledge Levels of Accounting Professionals: Sample of Kars Province

Abstract

The aim of this study is to measure the lean accounting knowledge levels of professional accountants operating in Kars in terms of demographic variables. For this purpose, a questionnaire was applied to Certified Public Accountant operating in Kars province. The data obtained in the research; frequency analysis, mean, standard deviation, reliability analysis, factor analysis, independent sample t-test and one-way analysis of variance (Anova test). SPSS 26 statistical package program was used in the analysis. As a result of the study; It has been determined that the lean accounting knowledge levels of the accounting professionals participating in the research do not show a significant difference in terms of demographic variables. However, it was determined that the level of lean accounting knowledge of professional accountants who participated in the training or seminar related to lean accounting was high.