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Abstract: This research focuses on demonstrating the role of lean thinking in enhancing the quality of financial reports. The aim of answering them is to elucidate the intellectual implications and theoretical philosophy of these variables (lean thinking, the quality of financial reports), in addition to clarifying the analytical and practical foundations. This research is presented in two main sections. The first section includes the methodological framework of the research and the philosophical aspect of the main research variables. As for the second section, it deals with the practical side of the research hypotheses, conclusions and recommendations. The research sample represents a group of workers at the Bank of Baghdad. The correlation and influence relationships between lean thinking and the quality of the financial reports, which represent the research variables, are examined. In addition, the descriptive and analytical approach is adopted as a research method, and a sample size of (76) individuals is chosen. Also, a (questionnaire) is relied on as a main tool for data collection and measurement. The (SPSS - v. 25) program is used for statistical treatment and to prove the validity of research hypotheses related to the correlation and influence between (lean thinking, quality of financial reports), and the use of correlation coefficient and multiple regression coefficient as statistical methods. The most important conclusions reached by the research are: Lean thinking is an approach that can be applied in all administrative disciplines, including financial management. Lean thinking brings many advantages to banking institutions, including removing complexity and routine in financial transactions. The most important recommendations are: The need to pay adequate attention by officials at the Bank of Baghdad to adopt the philosophy of lean thinking in its operations and use it in an integrated manner in order to enhance the quality of financial reports. |
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