تأثير نمط القيادة الإدارية واستراتيجية المنظمة في مستوى تطور نظم معلومات المحاسبة الإدارية: دراسة تجريبية على الشركات الصناعية الحكومية في الساحل السوري

الملخص EN

This research examines the impact of leadership style and business strategy on the management accounting information systems (MAIS) sophistication level.

Based on a questionnaire survey conducted to 82 managers in senior, executive, and operational management working in 15 publicly held manufacturing companies on the Syrian Coast.

The data were analyzed using the SPSS 25.

The statistical methods are Pearson's Correlation Coefficient, and simple and multiple regression analysis.

The research hypothesizes and finds that there is a direct and positive effect between leadership style and business strategy on MAIS sophistication level and that the organization's strategy mediates the relationship between the leadership style and the level of MAIS sophistication in part.

In addition, there is a direct and positive effect between leadership style and business strategy.

The findings were discussed.

some recommendations and suggestions were provided.