عنوان المقالة:فاعلية المحاسبة الإدارية في تحقيق الأهداف الإستراتيجية والتجارية The effectiveness of management accounting in achieving strategic and commercial objectives
This study aimed to identify the effectiveness of management accounting in achieving the
strategic and commercial objectives for commercial banks, where the study population consisted
of all managers and heads of departments of senior management and financial departments in
commercial banks, and was taken from the study population consisted of administrative
accountants In order to achieve the objectives of the study, the researcher developed a
questionnaire prepared specifically for this study. To be sure of the validity of the questionnaire
and stability, and then distributed to the members of the study sample by a questionnaire for each
director or head of department, where the number of questionnaires distributed (160)
questionnaire, while the total questionnaires used in the statistical analysis was (150)
questionnaire. The researchers adopted a number of statistical methods in the analysis of the study
data using the Statistical Package for Social Sciences (SPSS) program. The study concluded that
the information provided by management accounting contributes to achieving the strategic and
commercial objectives of the institution. This study also recommends the need to enhance
reliance on management accounting and its tools in achieving the objectives of
رشا جاسم احمد | Dr.rasha jasim ahmed al obaidi | 1211