دور استراتيجيات المحاسبة المرنة في تحقيق الريادة بالجامعات الليبية

In view of the role that lean accounting strategies play in the leadership process، this study aims to clarify the point of view of faculty members in applying continuous improvement and the satisfaction of employees and graduates with the lean accounting approach in achieving leadership، in light of the conditions of intense competition between universities. This study used aquantitative approach by distributing a questionnaire to three groups including faculty members، graduates، and employees in the accounting colleges at the universities of (Fezzan، Sebha، and Gharyan) to measure quality assurance in the process of leadership and innovation. The study reached several results، the most important of which is that using lean accounting tools achieves an advantage. Competition and leadership. The study recommended expanding the development of lean accounting strategies and working to adhere to these applications because of their importance in promoting leadership، innovationand continuous improvement. Keywords: Strategies lean accounting، Leadership and Innovation، Facultymembers، Graduates.