الإبداع المحاسبي و اتخاذ القرار الإداري في المؤسسة الاقتصادية : رؤية و أفكار

الملخص EN

In the sense that not everything clever or wonderful or new is creativity can strengthen and strengthen the capabilities of the industrial enterprise and economy.

Hence we enter the core of the concept of creativity to highlight its distinctive importance and its great role in achieving the competitive advantage of the institution.

The development of the spirit of accounting innovation in the institutions depends on the availability of a set of conditions and factors, perhaps the most appropriate climate and the extent of incentives provided by the institution to its creators, especially the creative accountants.

The management of creative activities may differ from one institution to another, but what is agreed upon, respect for human relations in the management and promotion of accounting innovations