أساليب المحاسبة الإدارية كألية لدعم تنفيذ حوكمة المؤسسات الاقتصادية الجزائرية

الملخص EN

This study aims to estimate and test a multiple linear regression model of the role of management accounting methods in supporting the practice of some governance mechanisms.

The study analysed 98 questionnaire of a sample of economic institutions.

The study found that there is a positive relationship between improving the application of management accounting methods and the of governance effectiveness level.

Thus, it recommended the importance of adapting management accounting methods according to the production line in the institution and looks for the adequate method for it