Introducing Management Accounting Techniques Through The Ages And Their Impact On Arab Enterprises
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Date
2021-12-01
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Publisher
جامعة الوادي - University of Eloued
Abstract
This study aimed to provide a historical overview of the introduction of management
accounting techniques through the ages, and to know their impact on the establishments used
for them and the factors that determine the change in the form of management accounting,
and the extent to which these modern mechanisms are practiced and included in Arab
establishments, especially since these mechanisms have become a common topic in the
modern industrial environment.After the old technologies failed to comply with the
requirements of the times (efficiency, effectiveness, flexibility, speed ...), as the descriptive
analytical approach was relied upon, through historical literature as well as modern research
in the field of study. Among the results of this study, the practice of these modern
technologies is issued in the countries of the Arab Mashreq, on top of which is the State of
Palestine, followed by Syria, Jordan, and Iraq, where the activity-based cost system is the
most applied, and in the Maghreb, it is completely non-existent, as its application is limited to
only those who During scientific research.
Description
مقال
Keywords
Management accounting ; Accounting administration ; Modern mechanisms ; Modern environment ; Global competition
Citation
Kerdouci، Mohammed. Introducing Management Accounting Techniques Through The Ages And Their Impact On Arab Enterprises . مجلة الاقتصاد والتنمية المستدامة. مج 04. العدد 03. 2021/12/01. جامعة الوادي[اكتب تاريخ الاطلاع] متاح على الرابط [انسخ رابط التحميل ]