دور قدرات تكنولوجيا المعلومات و ممارسات المحاسبة الإدارية الاستراتيجية في تعزيز المرونة و سرعة الاستجابة التنظيمية كمتغير وسيط و أثر ذلك على تحسين القدرة التنافسية : دراسة تجريبية

الملخص EN

In order for any organization to compete in a rapidly changing environment, it must be able to sense change, predict what is coming, prepare for it, and even respond quickly and flexibly, read changes in the surrounding environment, and be able to exploit opportunities and improve their performance; Therefore, organizations increasingly need to enhance the ability to respond proactively to the increasing changes in global competitive markets by evaluating past transactions with customers, tracking current relationships, researching and making inquiries in the hope of predicting and revealing future opportunities: and then starting to talk about a modern concept in strategies Business, which is organizational agility, gility in a specific sense means the ability to respond quickly and comprehensively to challenges and unexpected changes, take advantage of opportunities and accept change in order to ensure continuity and growth.

However, the researcher found a dearth of studies dealing with the role of strategic management accounting practices in achieving organizational agility and the impact of integration between information technology capabilities and strategic management accounting practices on improving organizational agility and its reflection on competitiveness.

Therefore, the aim of the study was to demonstrate the role of information technology capabilities and strategic management accounting practices in enhancing the organizational agility of the enterprise as an intermediary variable and the reflection of each of them on improving competitiveness.

In order to achieve the goal of the study, a pilot study was conducted for the purpose of testing the study's hypotheses.

The results concluded that information technology capabilities and strategic management accounting practices are among the most important resources supporting organizational agility; To provide the opportunity to identify the most important changes or developments in the surrounding environment in the shortest possible time, by achieving effective communication on the one hand and building a coherent and integrated strategy through the information provided by strategic management accounting practices to understand the relationship between cost and value generation on the other hand