Assessing the Impact of Lean Accounting Principles Adoption on Organizational Performance in Private Universities in Tobruk: An Empirical Study

Abstract

This study aimed to assess the current state of adopting Lean Accounting principles in private universities in Tobruk and their contribution to enhancing organizational performance by eliminating waste and streamlining financial procedures. The study employed a descriptive-analytical approach, utilizing a questionnaire as the primary data collection tool, distributed to a purposive sample of (30) financial and administrative staff members. Through statistical analysis (T-test and Wilcoxon test), the findings revealed that the adoption of Lean Accounting principles remains at a moderate level (partial implementation), despite a positive inclination toward digital transformation and streamlining value streams. The study recommended the necessity of strengthening the technical infrastructure and training human resources on Lean tools to enhance decision-making efficiency and reduce unnecessary costs.