أثر إدارة التكلفة البينية لأعضاء سلسلة التوريد على أمن المعلومات المحاسبية

Abstract EN

The study aims to identify the effect of Inter-Organizational Cost Management of supply chain members on the security of accounting information, and to achieve this goal the research has been divided into two parts, the theoretical part is the consolidation of research efforts and exploration of previous efforts in this field, and the applied part test the hypotheses of the study, and that through the relationship study Between Inter-Organizational Cost Management to improve the supply chain performance, and the relationship between Inter-Organizational Cost Management for supply chain members and the security of accounting information.

The study relied on a questionnaire method.

The study found a direct relationship between the management of the Inter-Organizational Cost Management and supply chain performance, and an inverse relationship between Inter-Organizational Cost Management and the security of accounting information.