Influencing Factors on the Implementation of Strategy Management Accounting in the Kurdistan Region

Rebin Bilal Mohammed; Sardar Jalal Braim; Ronyaz Hayyas Mahmood; Karkhi Khalid Sabah

doi:10.25212/lfu.qzj.8.4.51

المؤلفون

Rebin Bilal Mohammed Department of Accounting and Finance, Administration and Economics, Lebanese French University, Erbil, Iraq
Sardar Jalal Braim Department of Accounting and Finance, Administration and Economics, Lebanese French University, Erbil, Iraq
Ronyaz Hayyas Mahmood Department of Business Administration, Administration and Economics, Lebanese French University, Erbil, Iraq
Karkhi Khalid Sabah Department of Business Administration, Administration and Economics, Lebanese French University, Erbil, Iraq

DOI:

https://doi.org/10.25212/lfu.qzj.8.4.51

الملخص

The Purpose of this study is to illustrate the influences Kurdistan Region logistics companies' adoption of strategic management accounting. Design/Methodology/Approach: is the total of 188 accountants and directors from Kurdistan Region Logistics Enterprises filled out questionnaires for this quantitative study (including, transportation, warehousing, and forwarding). Five variables were chosen for correlation and regression analysis to determine the extent to which Kurdistan Region Logistics Enterprises (LEs) using strategic management accounting (SMA). These variables are company sizes and structures, technical advancement, and the cost of applying SMA. The research found a number of main conclusions, The results of Empirical evidence demonstrates a robust connection between these variables and the deployment of SMA. The use of SMA by LEs has been widely endorsed since it helps them gather data for making important strategic decisions. The financial and non-financial benefits of SMA applications are enhanced by factors such as company size and organizational structure, technology progress, SMA implementation costs, and strategy. The importance of SMA for management is highlighted by this result. The results of this research offered an outline of the benefits of SMA implementation in business settings. Managers can have a deeper insight into SMA and how it can be applied in the future. In addition, managers will be able to use the study's findings to determine what aspects affect their SMA practices and refine the way they now handle management.

التنزيلات

بيانات التنزيل غير متوفرة بعد.

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