EVALUATION OF THE ROLE OF STRATEGIC MANAGEMENT ACCOUNTING IN ACHIEVING FINANCIAL SUSTAINABILITY | ||
| Journal of Environmental Science | ||
| Volume 54, Issue 10, October 2025, Pages 2783-2823 PDF (1.11 M) | ||
| Document Type: Original Article | ||
| DOI: 10.21608/jes.2025.343482.1937 | ||
| Authors | ||
| Asmaa S. M. Koriem* 1; Hussein Issa2; Mamdouh Refai2; Tamer Rady2 | ||
| 1Faculty of Graduate Studies and Environmental Research, Ain Shams University | ||
| 2Faculty of Commerce, Ain Shams University | ||
| Abstract | ||
| The study aimed to clarify the role that strategic management accounting methods can be strengthened in achieving financial sustainability. The analytical descriptive curriculum was adopted. The study community is made up of faculty, associate and administrative staff of the University of Ennahda and the University of Beni Suef in question. (370) individual faculty members, associate members, administrators of the University of Ennahda and the University of Beni Suef. The most important findings showed that there was high interest in the availability of strategic management accounting dimensions, from the perspective of the study sample, and that the majority of opinions tended towards approval. The current study also found that there was a high degree of interest in the availability of financial sustainability dimensions, from the study sample's point of view, and that the majority of views tended to be approved. The study recommended improving communication between different departments to ensure effective flow of information, adopting comprehensive financial planning to ensure long-term financial sustainability, improving information systems to support the collection and analysis of data on performance indicators, adopting investment strategies that promote sustainable growth, and applying accurate financial forecasting models to enhance the ability to anticipate financial and economic changes. | ||
| Keywords | ||
| Strategic Management accounting; financial sustainability | ||
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