تجليات الفكر الاستراتيجي على المحاسبة الإدارية في ظل تطورات بيئة أعمال المؤسسات الاقتصادية : دراسة تحليلية لنماذج فكرية رائدة

الملخص EN

This paper aims demonstrating the manifestations of strategic thinking in management accounting in light of the business environment of economic institutions.

This is achieved through the study of leading models of strategic thinking.

Firstly, the paper provides a conceptual background of management accounting before explaining the main reasons management accounting took the strategic perspective.

Then, some of the leading strategic thinking models have been presented to show how strategic thinking have extended to the field of management accounting.

The study concluded that all of these models are types of strategic analyses.