أثر نظام محاسبة إستھلاک الموارد على تحسین کفاءة وفعالیة أداء الشرکات الصناعیة : دراسة میدانیة
Year: 2019
Type: article
Study design: Observational Study
Abstract: This paper aims to study the role of the information provided by the resource consumption accounting in improving the efficiency and the effectiveness of the Egyptian industrial companies' performance.In order to achieve this objective, the Paper was divided into two parts: the first section, the theoretical part to review the literature related to the subject of the research, the second section, the field study for testing research hypothesis, by designing a questionnaire list and distributing among the research Sample that consists of 154 observations from (Cost Accountants, Members of the Board of Directors -Production Engineers -Production Managers) in order to be able to express their opinion about the resource consumption accounting, whether it help to improve the efficiency and effectiveness of the industrial companies' performance OR not.The results concluded that the information provided by the resource consumption accounting system may help in improving the efficiency and effectiveness of the performance of industrial companies.
Source: مجلة الدراسات التجارية المعاصرة
Language: Arabic
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W3026558809