أثر استخدام أساليب المحاسبة الإدارية الاستراتيجية على الأداء غير المالي للبنوك السعودية: دراسة ميدانية

الملخص EN

This study aims to highlight the impact of implementing strategic management accounting methods (activity-based costing, target costs, value chain) on the non-financial performance (customer satisfaction, learning and growth) in Saudi banks.

a questionnaire was distributed and (101) responses were received from a sample of managers, vice managers, head of departments, and accountants in Saudi banks.

the results indicated that the use of strategic management accounting methods contributes to the continuous development of high-quality services, which resulted in maintaining existing customers and attracting new ones.