Measuring of leaning accounting knowledge levels of accounting professional mansups: Application of Elazığ province

With globalization, competition has gained a different dimension in the world. The world is now seen as an arena where millions of products are marketed in a single market place. Manufacturing companies that try to survive in this arena have to produce in the product range, speed and cost desired by the customer. In addition, companies have to adapt to changing customer demands with the speed of developing new products. Otherwise, it will be inevitable to face the danger of extinction in this global arena. For this reason, the manufacturing companies first adopted the Lean Manufacturing System principles that came out of the Toyota company and implemented them in their enterprises. Lean production is a set of concepts, systems and techniques in which the final value is perfected by simplifying the product and service creation processes in order to increase the profitability of the companies. In this thinking, the product is cleared of things that the customer would not accept an additional payment. Companies that adopt lean manufacturing principles could not follow the improvements made with the standard cost accounting system and reports. Therefore, they have implemented an approach called "Lean Accounting" in the literature. Lean accounting is a systematic for companies implementing lean production effectively, providing reports to guide lean practices, providing accurate data information in value flow analysis improvement studies and decisions to be taken. Keywords: Lean production, Lean Accounting, Value Flow Analysis, Lean Accounting practices, Value flow costing, Lean performance measures