The use of accounting information in strategic decision making process : the case of group of Algerian companies

الملخص EN

This paper aims to demonstrate the use of accounting information resulted from the financial accounting system in the process of strategic decision-making.

To build up this study a case study was conducted at some Algerian companies.

To collect data an interview is used administered to 15 managers in Algerian companies.

The main results indicate that accounting information is used in most of the strategic decisions made by companies' managers.

This paper also reports that accounting information is highly used in the first three stages of the strategic decision-making process, especially in the second step )List of alternatives( and the third step )Analysis and choice of an alternative