Impact de l’information comptable sur la prise de décision stratégique : cas de l’unité de transformation d’aluminium du grouped’entreprises des emballages métalliques (E.M.B)‎ gué de Constantine-Alger

الملخص EN

The purpose of this research is to study the impact of the accounting data on the strategic decision making.

For this purpose, we have conducted an investigation composed a questionnaire , which we interviewed a sample of unit's manager on the relationship between the indicators in order to formulate the typical model( the hierarchy model ), and to evaluate the impact of model indicators among them .

The results of the interrogation allowed us to formulate a model, which is consisting of five levels, each level consisting a set of indicators.

We also solved the model using a program « MATLAB » and finally we have analyse the results .