أثر خصائص الإدارة العليا على تبني أساليب المحاسبة الإدارية الحديثة : دراسة في القطاع الصناعي السعودي

الملخص EN

The study aimed to examine the impact of the characteristics of top management (CEO or CFO) on the adoption of modern management accounting techniques in the Saudi industry.

this is based on the echelon theory and the role theory to explain the characteristics of top management (the independent variable) represented in (age, the highest educational, length of service in the position, academic specialization, and creativity) on the adoption of modern management accounting techniques (the dependent variable).

the study relied on the inductive approach, and the descriptive analytical approach.

about (100) questionnaires were distributed to the study sample, and (59) responses valid for analysis were received.

the results of the study, there was a positive statistically significant effect attributed to the (creativity) of top management and the adoption of modern management accounting techniques, while there was no effect of other factors (age, highest academic qualification, academic specialization, length of service in the position).

the study recommends the necessity of having managerial skills for top management to apply modern techniques, in addition to supporting the application of these techniques.

the study contributes to the literature related to the role and characteristics of top management in the use of modern management accounting techniques.