دور أساليب المحاسبة الإدارية في تخفيض مخاطر القرارات الاستراتيجية في بيئة منظمات الأعمال المصرية : دراسة ميدانية
Other Title(s)
The role of management accounting methods in minimizing the risk of strategic decisions in the environments of Egyptian business organizations : a field study
Joint Authors
محمود أحمد أمين
المنصوري، شيماء محمود مرسي
حماد، طارق عبد العال
Source
Issue
Vol. 49, Issue 12، ج. 7 (31 Dec. 2020), pp.469-494, 26 p.
Publisher
Ain Shams University Institute of Environmental Studies and Rese Arch Accredited
Publication Date
2020-12-31
Country of Publication
Egypt
No. of Pages
26
Main Subjects
Earth Sciences, Water and Environment
Topics
- Researchers
- Management
- Decision making
- Business enterprises
- Managerial accounting
- Psychological aspects
- Statistics
- Corporations
- Strategic decisions
- Environmental factors
Abstract AR
The study aims to study the role of management accounting methods in reducing the risks of strategic decisions in the business organization environment.
For achieve the study goals the extrapolation method was used in the conceptual study and prepare the field aspect on the questionnaire list that directed to the items sampled which amount to 106 item sample and the statistical analysis is used in ascertain the veracity of the study assumptions.
The study reached the following results:
1) There are enough statistical evidences ascertain the invalidity of the first subsidiary assumption, it means that there is an intangible relationship between the use of effective management accounting methods to reduce the risks associated with strategic decisions.
2) There are enough statistical evidences ascertain the invalidity of the second subsidiary assumption, it means that there is an intangible relationship between the environment surrounding business organizations (internal or external environment) and effective decision-making in organizations.
3) There are enough statistical evidences ascertain the invalidity of the third subsidiary assumption, it means that there is an intangible relationship between the use of effective management accounting methods to increase efficiency in business organizations.
The most important recommendations of the researcher include the following:
1) Attention to use management accounting methods when making strategic decisions.
2) Attention to the environmental factors surrounding the organizationbefore starting to make strategic decisions.
3) Attention to the strategic decision-making process because it leads to risks that threaten the organization.
Abstract EN
The study aims to study the role of management accounting methods in reducing the risks of strategic decisions in the business organization environment.
For achieve the study goals the extrapolation method was used in the conceptual study and prepare the field aspect on the questionnaire list that directed to the items sampled which amount to 106 item sample and the statistical analysis is used in ascertain the veracity of the study assumptions.
The study reached the following results:
1) There are enough statistical evidences ascertain the invalidity of the first subsidiary assumption, it means that there is an intangible relationship between the use of effective management accounting methods to reduce the risks associated with strategic decisions.
2) There are enough statistical evidences ascertain the invalidity of the second subsidiary assumption, it means that there is an intangible relationship between the environment surrounding business organizations (internal or external environment) and effective decision-making in organizations.
3) There are enough statistical evidences ascertain the invalidity of the third subsidiary assumption, it means that there is an intangible relationship between the use of effective management accounting methods to increase efficiency in business organizations.
The most important recommendations of the researcher include the following:
1) Attention to use management accounting methods when making strategic decisions.
2) Attention to the environmental factors surrounding the organizationbefore starting to make strategic decisions.
3) Attention to the strategic decision-making process because it leads to risks that threaten the organization.
American Psychological Association (APA)
المنصوري، شيماء محمود مرسي وحماد، طارق عبد العال ومحمود أحمد أمين. 2020. دور أساليب المحاسبة الإدارية في تخفيض مخاطر القرارات الاستراتيجية في بيئة منظمات الأعمال المصرية : دراسة ميدانية. مجلة العلوم البيئية،مج. 49، ع. 12، ج. 7، ص ص. 469-494.
https://search.emarefa.net/detail/BIM-1179981
Modern Language Association (MLA)
المنصوري، شيماء محمود مرسي....[و آخرون]. دور أساليب المحاسبة الإدارية في تخفيض مخاطر القرارات الاستراتيجية في بيئة منظمات الأعمال المصرية : دراسة ميدانية. مجلة العلوم البيئية مج. 49، ع. 12، ج. 7 (كانون الأول 2020)، ص ص. 469-494.
https://search.emarefa.net/detail/BIM-1179981
American Medical Association (AMA)
المنصوري، شيماء محمود مرسي وحماد، طارق عبد العال ومحمود أحمد أمين. دور أساليب المحاسبة الإدارية في تخفيض مخاطر القرارات الاستراتيجية في بيئة منظمات الأعمال المصرية : دراسة ميدانية. مجلة العلوم البيئية. 2020. مج. 49، ع. 12، ج. 7، ص ص. 469-494.
https://search.emarefa.net/detail/BIM-1179981
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1179981