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مدخل مقترح حديث لدور ومهام المحاسب الإدارى الاستراتيجى فى وحدات الأعمال بمنظمات البيئة الحديثة : دراسة ميدانية

المصدر: مجلة البحوث المالية والتجارية
الناشر: جامعة بورسعيد - كلية التجارة
المؤلف الرئيسي: العزازي، الحسين محمد (مؤلف)
المجلد/العدد: ع2
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2014
الصفحات: 3 - 41
ISSN: 2090-5327
رقم MD: 777478
نوع المحتوى: بحوث ومقالات
قواعد المعلومات: EcoLink
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المستخلص: This paper studies recent and growing claims that management accountants are experiencing; significant role changes, from scorekeeping roles to proactive consultancy roles. First, the paper begins to the discussion of traditional roles of management accountants, and numerous change factors: i.e. globalisation, technology, accounting scandals, corporate trends. Then the paper deals with the new role & tasks of strategic management accountants that embrace: integration, the assessment of the financial implications of operational decisions, formulate strategy, change management, systems design, customers relationship management, business value- creation, and continuous improvement. Also, the paper explains the emergence of new hard and soft skills requirements that include proficiency in information technology, abroad business understanding, excellent communication, and interpersonal skills. Moreover the paper discusses the physical location of strategic management accountant that may centrally located alongside other finance staff or located within the product streams’ officies. Finally , the paper investigates such new role & tasks of strategic management accounting - practically- through a field study on some manufactured business organizations.

ISSN: 2090-5327