Management accounting as an information system contributes to supporting the organization's capabilities to create value by providing the necessary information to support management efforts in the field of planning, control, and performance evaluation, and supporting the cognitive contributions of human resources. This is achieved by providing information that supports the organization's ability to develop strategic and operational plans, measure...the value generated by its activity, and increase its ability to manage the activity mix, whether represented by the production mix, the customer mix, or the market mix. The results of studies that dealt with the role of management accounting in creating value during the last three decades indicated that this role is affected by many factors, crystallized in two factors: the extent of market maturity and the nature of management tools. And support value creation.
الكاشف, هبة الله محمود يوسف. (2025). The Role and Mechanism of Management Accounting in Creating Value. المجلة العلمية للدراسات والبحوث المالية والتجارية, 6(1), 889-907. doi: 10.21608/cfdj.2024.338714.2102
MLA
هبة الله محمود يوسف الكاشف. "The Role and Mechanism of Management Accounting in Creating Value", المجلة العلمية للدراسات والبحوث المالية والتجارية, 6, 1, 2025, 889-907. doi: 10.21608/cfdj.2024.338714.2102
HARVARD
الكاشف, هبة الله محمود يوسف. (2025). 'The Role and Mechanism of Management Accounting in Creating Value', المجلة العلمية للدراسات والبحوث المالية والتجارية, 6(1), pp. 889-907. doi: 10.21608/cfdj.2024.338714.2102
VANCOUVER
الكاشف, هبة الله محمود يوسف. The Role and Mechanism of Management Accounting in Creating Value. المجلة العلمية للدراسات والبحوث المالية والتجارية, 2025; 6(1): 889-907. doi: 10.21608/cfdj.2024.338714.2102
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