51107-1706 : The Extent of Using Lean Accounting Tools and their Impact on the Achievement of a Competitive Advantage in the Jordanian Commercial Banks

CERTIFICATION FOR PEER REVIEW        We are pleased to declare, confirm and certify that  Mr.Fajrin Satria Dwi Kesumah University of Lampung, Indonesia offered substantial, important, line by line peer review with several comments, important remarks and hints for the article: Title: The Extent of Using Lean Accounting Tools and their Impact on the Achievement of a Competitive Advantage in the Jordanian Commercial Banks, ID Number: 51107-1706 for the Journal:  WSEAS Transactions on Business and Economics The Editor-in-Chief of the journal would like to thank you also for your many thoughtful comments, important remarks, hints, questions, and in general for your really great effort for reviewing this manuscript. Your judgement has helped the Journals and the WSEAS. The strict peer review of all the papers is really very important for us for maintaining the quality of publications as well as the academic integrity of the journal and of the WSEAS publisher. You can post this Certification on the Web, Social Media, Your Website, Blog etc and you can forward it to your dean. Save a copy of this Certification in your records also for further usage. This is especially useful for young scholars.       Dr. Anna Papadimitriou WSEAS Publications www.wseas.com WSEAS: Athens, Greece / Sofia, Bulgaria / Houston, Texas, USA   Date of the Review: 03/31/2022

Your Review was         Your Name (Use only the standard English Alphabet, do not use extended Latin Alphabets) Fajrin Satria Dwi Kesumah Email of the Reviewer (only 1 email please) ******* Your alternative Email (only 1 email please) ******* ID Number of the Paper (the number before the .doc or .docx or .pdf) 51107-1706 Title of the Journal (if you do not remember, select "WSEAS Transactions on Systems") WSEAS Transactions on Business and Economics Title of the Paper The Extent of Using Lean Accounting Tools and their Impact on the Achievement of a Competitive Advantage in the Jordanian Commercial Banks Comments and Remarks (minimum 500 characters) The manuscript are exceedingly discussing more on introduction and previous study, whereas the result and discussion are minor. Are the Sessions and their Paragraphs well and clearly written? Which Sessions and which Paragraphs of this paper need extensions and clarifications? the 2-column format is not clearly formed and set. Please fix it. Please, specify Which mathematical equations in the article need clarifications? Which Theorems need clarifications and extensions? Are the mathematical theorems accompanied by the proper numerical examples? Please, specify. no mathematical equation in this manuscript What Simulation / Statistics / Experiments / Experimental Analysis in the paper need extension and more clarifications? In which paragraphs? please clarify and extend the statistical method on page 12. Can you check if the Figures and Tables of the article are dully illustrated and presented inside the text? - Figure 2 The Study Model is not displayed properly. - All Tables are not displayed properly. - The order of table number is not in order. For Experimental Work. Do you believe that these experiments were really held ? With what Equipment? Where? Are they accompanied with Photos, Tables and other Documentation? Do the authors have the Copyright of the Photos? the manuscript is not from experimental work. For Articles in Biomedical, Financial and Social Sciences we demand strong and well-documented Statistics. Have the authors carried out and included the right Statistical tests like: t-text, Chi Square etc? Please, check. yes it is. Are the References connected with the main text of the article? Are they adequate? Do the authors have References from the last 10 years or do they have obsolete References? The references are connected with the main text of article. However, some issues regarding references need to fix, including: 1. There are some obsolete references. 2. References written is not following any formal styles like APA 7 or others. Do the authors use abbreviations without the necessary explanations? If the authors use the abbreviation GOT, what GOT stands for? They are all explained properly. Date of the Review 03/31/2022 Final Recommendation Accepted After Minor Revision