تأثير المعرفة المحاسبية على القيادة الاستراتيجية للمنظمة

محمود السجاعي, محمود; نعمان جاسم, أسماء

doi:10.21608/alat.2017.207665

تأثير المعرفة المحاسبية على القيادة الاستراتيجية للمنظمة

نوع المستند : المقالة الأصلية

المؤلفون

¹ جامهعة المنصورة

² جامعة المنصورة

10.21608/alat.2017.207665

المستخلص

Abstract This study aims to define the concept of knowledge, its types and administration, and the concept of accounting knowledge and its components, in addition to the concept of strategic leadership for the organization, besides showing the importance and role of accounting knowledge in supporting it, and this has been tested by using a sample consists of 24 companies of listed companies in Iraqi stock market, and surveying the views of (accountants and executive manages) with inputs to 108 forms which have been subjected to statistical analysis by using SPSS v.22. The study concluded multiple results , the most important ones: there is an impact of accounting knowledge on enhancing the strategic leadership in the industrial sector, it is confirmed that the accounting knowledge is represented in innovation, education, experience, skill and technical, scientific and informative aspects, have an effective role in enhancing it in accordance with the variables of modern industrial environments

الموضوعات الرئيسية

مجالات العلوم التجارية وهى فروع الإدارة والمحاسبة والاقتصاد والعلوم السياسية والإحصاء التطبيقي والتأمين

المراجع

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