دور أساليب المحاسبة الإدارية في تخفيض مخاطر القرارات الاستراتيجية في بيئة منظمات الأعمال المصرية : دراسة ميدانية

الملخص AR

 
The study aims to study the role of management accounting methods in reducing the risks of strategic decisions in the business organization environment.

For achieve the study goals the extrapolation method was used in the conceptual study and prepare the field aspect on the questionnaire list that directed to the items sampled which amount to 106 item sample and the statistical analysis is used in ascertain the veracity of the study assumptions.

The study reached the following results:
1) There are enough statistical evidences ascertain the invalidity of the first subsidiary assumption, it means that there is an intangible relationship between the use of effective management accounting methods to reduce the risks associated with strategic decisions.

2) There are enough statistical evidences ascertain the invalidity of the second subsidiary assumption, it means that there is an intangible relationship between the environment surrounding business organizations (internal or external environment) and effective decision-making in organizations.

3) There are enough statistical evidences ascertain the invalidity of the third subsidiary assumption, it means that there is an intangible relationship between the use of effective management accounting methods to increase efficiency in business organizations.

The most important recommendations of the researcher include the following:
1) Attention to use management accounting methods when making strategic decisions.

2) Attention to the environmental factors surrounding the organizationbefore starting to make strategic decisions.

3) Attention to the strategic decision-making process because it leads to risks that threaten the organization.