دور نظم المحاسبة الإدارية الستراتيجية في تعزيز الفهم السلوكي للمعلومات من وجهة نظر مستخدميها

الملخص EN

Often organizations strive to achieve their organizational goals, using the information provided by management information systems and determining their success, allowing managers to see how the assistance of management accountants can achieve what is required of them and move outside the scope of financial measures.

Which allows them to participate in the internal and external analysis of the work environment.

And ensure that the strategic management accounting system keeps pace with the development taking place, because management accounting plays an important role in many decisions taken by managers.

The researcher concluded that the importance of strategic management information systems in making decisions, which depends on a full understanding of their organizational behavior within the company and how to use them in achieving the maximum effectiveness when making strategic decisions related to the production process or to achieve customer satisfaction, which is the ultimate goal of the organization.