Manufacturing technologies & strategic management accounting techniques (SMA)‎ : a field study on Saudi cement corporations

الملخص EN

A lot of technological developments have recently come out and manifested themselves in the production systems and the introductions to strategic management, to the extent that the success of any business has become associated with its ability to adapt to such developments.

In order to achieve a competitive advantage in the local and international markets, any business entity has to implement such developments through the advancement of its production system.

Despite the important role played by the Conventional Management Accounting systems, however, such systems have been characterized by relying on stereotyped products; a fact that requires advancing these systems in order to be consistent with the modern business environment marked by the technological development and competition.

The Saudi companies are currently facing new environmental challenges.

The Kingdom's accession to the World Trade Organization (WTO) and the abolition of the customs tariffs and the liberalization the import process of all restrictions, which would eventually result in the entry of international companies in competition with the local firms.

In fact, many of the Saudi companies still apply the conventional methods of Management Accounting, despite the numerous criticisms addressed to it, which results in the loss of a great deal of competitiveness and the decline of the local products share of the local market size.

This means that the Saudi companies have to reconsider such Management Accounting methods, and approaches and to look for a new one that is in harmony with the developments in modern industrial technology.

The research problem relates to inability of conventional Management Accounting to meet the requirements of management with regard to the information concerning the interior and exterior environment of the enterprise.

In other words, the system is not capable to provide information on the following issues? 1- The application of strategic management.

2- The Technological developments in the domain of manufacturing and information.

3- The pressures of local and international competition.