The Impact of Nanotechnology and Lean Accounting on the Competitive Advantage of Jordanian Public Shareholding Industrial Companies
Associate Prof Jamal Hassan AL Afeef, Full Professor Osama Abdul-Munim Ali

Abstract
This study aimed to demonstrate the impact of nanotechnology and lean accounting on the competitive advantage of Jordanian public shareholding industrial companies. The study sample consisted of (34) public shareholding industrial companies, (3) questionnaires were distributed to each company, from which the researchers retrieved (87) questionnaires. After reviewing the retrieved questionnaires, it was found that there are (6) questionnaires that are not valid for statistical analysis. In order to identify the normal distribution of the data of the sample members, The (Kolmogorov-Smirnov Z) test was applied to all fields of the study and for each variable of the study (independent and dependent).The (VIF) test was also used to make sure that there is no problem of multiple linear relationships (multiple linear regression correlation),The study reached many results, the most important of which is the existence of a strong and statistically significant relationship between the application of nanotechnology, lean accounting and competitive advantage in Jordanian public shareholding industrial companies. The most important recommendations of the study centered on the necessity of focusing the Jordanian public shareholding industrial companies on the application of all tools of lean accounting and nanotechnologies, especially the two dimensions (value stream maps, performance measurement framework) for what these two dimensions have that could help in increasing the level of application of lean accounting, and their impact on reducing production costs.

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