Identification and Ranking of Kaizen Costing Indicators in Mehr Bank, Sistan and Baluchestan Province

Document Type : Research

Authors
HAMIDREZA MOHAMMADI 1
reyhaneh mohammadi 1
Shirvan Keivani 2
1 Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran
2 Department of Management, Ur.C., Islamic Azad University, Urmia, Iran
10.22034/smajournal.2026.542281.1122
Abstract
This study aims to identify and rank Kaizen costing indicators in Qarz-al-Hasaneh Mehr Iran Bank, branches located in Sistan and Baluchestan Province. Relying on expert opinions and employing the Analytic Hierarchy Process (AHP), the research seeks to provide a clear picture of the critical dimensions influencing Kaizen implementation in the banking sector. The study is descriptive-analytical and applied in nature. Data were collected through a structured questionnaire. The statistical population consisted of managers, deputies, senior experts, and specialists in process improvement and cost management at Mehr Bank in Sistan and Baluchestan. Using purposive sampling, 30 participants with relevant expertise and experience were selected. The questionnaire included 20 close-ended items measured on a five-point Likert scale. Content validity was confirmed through expert and academic review, while reliability was verified with a Cronbach’s alpha of 0.88, indicating strong internal consistency. Data were analyzed using Expert Choice software to determine the relative weights of the dimensions and indicators. The consistency ratio of pairwise comparisons was less than 0.1, confirming the robustness and accuracy of the results. Findings revealed that organizational culture carried the highest relative weight, making it the most influential dimension in successful Kaizen adoption. Indicators such as “managerial commitment to change,” “employee trust,” and “decision-making transparency” played key roles. Human resource and process-related dimensions ranked next in importance. The study concludes that achieving Kaizen in banks is unattainable without a strong organizational culture, employee participation, and continuous support from senior management. Accordingly, it is recommended that banks focus on transforming organizational

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Strategic Management Accounting
Volume 2, Issue 4 - Serial Number 4
Winter
Winter 2026
Pages 44-66