فعالية المحاسبة الاستراتيجية في اتخاذ القرار بالمؤسسة

Abstract

This study aims to demonstrate the effectiveness of strategic accounting in decision-making in economy institutions and on this basis the theoretical concepts of decision making have been shed the light on the importance and objectives, in addition to study the modern trends of managerial accounting and the impact of its tools on the decision making process especially the strategic ones. In order to achieve the desired results the study was supported by conducting an interview with (10) experts in Laghouat grain branch and it's complexes, and (03) experts from Al-Amouri brick factory in Laghouat to obtain the necessary information and then the in-formation was analyzed by the NVIVO version 11 programme and apply the approaches related to qualitative study , so as to test the hypothesis ;thus, it was reached that the institutions under this study adopte some strategic accounting methods at a good level and these are the most meth-ods that contribute to the decision making process which are, the cost-based activities, the bal-anced scorecard as well as six sigma method in addition to the production on specific time, while the study of the experts agreed that benchmarking does not contribute effectively to decision making as there is no plan approved by officials to conduct the comparison process and there are no steps or procedures adopted by officials during the change process Keywords: management accounting, strategic accounting, decision-making, balanced scorecard, benchmarking.