أثر استخدام تكنولوجيا التصنيع على تبني الأساليب الحديثة للمحاسبة الإدارية : دراسة مجموعة من المؤسسات الصناعية الجزائرية

الملخص EN

This study aims to measure the effect of using advanced manufacturing technology in industrial enterprises on the level of applying modern methods of management accounting.

and in order to achieve this goal, we relied on the descriptive approach using the analytical method, and we also collected primary data by designing a questionnaire that included closed paragraphs and distributing it to a sample of 64 active industrial enterprises in Algeria.

the results of the study showed that there is a strong relationship and a positive impact of the adoption of (AMT) on the use of modern methods of management accounting, as the use of (AMT) in these enterprises led to a change in the cost structure as a result of shrinking direct labor.

this positively affected the need to adopt modern management accounting practices to understand the cause-and-effect relationship between resource consumption and the level of activity on the one hand, and the widespread use of technology applications on the other hand greatly contributed to organizing the flow of information inside and outside the enterprise, which in turn affects the introduction of more modern management accounting systems whose application was previously difficult.