The Role and Mechanism of Management Accounting in Creating Value | ||||
| المجلة العلمية للدراسات والبحوث المالية والتجارية | ||||
| Article 28, Volume 6, Issue 1, January 2025, Page 889-907 PDF (741.26 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/cfdj.2024.338714.2102 | ||||
 View on SCiNiTO | ||||
| Author | ||||
هبة الله محمود يوسف الكاشف  
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| كلية الاعمال- جامعة جدة | ||||
| Abstract | ||||
| Management accounting as an information system contributes to supporting the organization's capabilities to create value by providing the necessary information to support management efforts in the field of planning, control, and performance evaluation, and supporting the cognitive contributions of human resources. This is achieved by providing information that supports the organization's ability to develop strategic and operational plans, measure...the value generated by its activity, and increase its ability to manage the activity mix, whether represented by the production mix, the customer mix, or the market mix. The results of studies that dealt with the role of management accounting in creating value during the last three decades indicated that this role is affected by many factors, crystallized in two factors: the extent of market maturity and the nature of management tools. And support value creation. | ||||
| Keywords | ||||
| Management accounting; Creating Value; planning; control- performance evaluation; extent of market maturity; tools for managing and supporting value creation | ||||
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