The main objective of this research is to examine the effect of the supply chain and lean accounting on manufacturing performance. This research also aims to investigate the mediating role of lean accounting in the relationship between the supply chain and manufacturing performance. Additionally, this research seeks to develop a model of manufacturing performance specifically for the Malaysian context. Based on the list of manufacturing companies registered at the Federation of Malaysian Manufacturers as of 2020, a simple random sampling method was employed. Questionnaires were distributed through email to selected manufacturing companies, and responses were collected using a 7-point Likert scale. A total of 282 completed questionnaires were analysed using Structural Equation Modelling. The findings indicate that supply chain has a significant effect on manufacturing performance. However, each component of supply chain which is measured by strategic supplier partnership (SSP), customer.....

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