تطور بيئة الأعمال الحديثة و تأثيرها على محاسبة التسيير

الملخص EN

This paper presents the impact of variables of modern business environment, and its impact on managerial accounting.

And whether the latter responded to changes in business environment also its implications, on the most important tools of managerial accounting which can suit the modern business environment at least in advanced economies.