دور المحاسب الإداري في تنفيذ آليات حوكمة الشركات

الملخص EN

This research aims to highlight the Cooperate Governance concept and determine its accounting dimensions, especially what has connected with development the management accountant role concerning the nature, scope and its location in the organizational structure in the companies as to be complied with implementing the cooperate governance principles and mechanisms in the modern businesses environment.

This research has focus on clear shortage in the management accountant role in the companies, regarding to implement the governance mechanisms, especially his role to provide the information and consultations to the internal & external parties (stakeholders).

This matter lead to suggest model of management accountant role complying with the governance mechanisms’ implementation.