نحو صياغة جديدة لمتغيرات بيئة الأعمال الحديثة : دراسة نظرية تحليلية

الملخص EN

The successive changes in the modern manufacturing environment have caused many developments in the concepts and methods used by the economic institutions, especially the industrial ones, where the accounting information systems in general were affected in addition to the cost systems and the special management accounting methods.

These variables were reflected in the performance of the institutions at all levels.

The complexity of access to achieve the objectives of the institution, the variables of modern business environment and the emergence of advanced industrial systems