Implementation of Throughput Accounting and its Impact on Strategic Decision Making: Evidence from Iraq
| المصدر: | مجلة جامعة الأنبار للعلوم الاقتصادية والإدارية |
|---|---|
| الناشر: | جامعة الأنبار - كلية الإدارة والاقتصاد |
| المؤلف الرئيسي: | Sabri, Bassam Ameen (Author) |
| المجلد/العدد: | مج14, ع2 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2022
|
| الشهر: | أغسطس |
| الصفحات: | 390 - 403 |
| ISSN: |
1998-8141 |
| رقم MD: | 1303753 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Decision-Making | Theory of Constraints (TOC) | Strategic Decision-Making | Throughput Accounting
|
| رابط المحتوى: |
عدد مرات التحميل
2
| المستخلص: |
Most industrial or service companies have sought to raise the efficiency of performance due to the rapid economic developments and intense competition in order to catch up with developments and seek to increase profitability. Therefore, the focus of the top management is on the strategic decisions through the application and use of contemporary accounting techniques. The presence of appropriate and timely information serves the management in making such decisions and contributes to the success and achievement of the objectives of the company. Thus, this study focused on the impact of the application of throughput accounting on the process of strategic decision-making by distributing questionnaires to a sample of 60 specialists in this area. The two variables of the study include throughput accounting while the second variable is the strategic decision-making. The decisions taken through the implementation of the method of achieving accounting are more accurate and allow the senior management to reach better strategic decisions. |
|---|---|
| ISSN: |
1998-8141 |
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