أثر تطبيق الإطار المفاهيمي للمحاسبة السحابية "Cloud Accounting" في زيادة فعالية أدوات إدارة التكلفة الاستراتيجية لدعم القدرة التنافسية المستدامة لمنشآت الأعمال المعاصرة : دراسة تطبيقية على الشركات الصناعية المصرية

Abstract EN

The objective of the study: This research aimed to present a proposed framework for the integration between the concept and methods of applying cloud accounting, the value chain, and supply chain systems as one of the main systems in companies through which the efficient management of strategic costs in order to support and maximize the sustainable competitiveness of modern Companies.

The most important theoretical results: Cloud accounting means all accounting transactions can take place on the Internet and does not require installing the accounting program on the facility's computer or owning a facility's server from anywhere and using any device as long as there is an internet connection and through the facility's web browser.

On other side, The success of applying The cloud accounting within the company is an effective tool for applying The Cloud Value Chains and Cloud supply chains, which reflects positively on efficient management of strategic cost within companies, This integration is considered a practical approach to achieving sustainable competitiveness goals for modern Companies.

The most important applied results: In present research, we used questionnaire to survey the opinions of faculty members in Egyptian universities in the departments of commercial and financial sciences, mangers and members of several departments of the industrial companies under study in the topic of the research and the extent of its applicability.

The data was analyzed using statistical methods show results with a significant impact and a positive correlation between the variables of the proposed framework, Also The results focused on the importance of integration between the variables of The proposed framework to enhance and support the sustainable competitiveness of modern Companies.