تأثير المعرفة المحاسبية على القيادة الاستراتيجية للمنظمة | ||
| المجلة المصرية للدراسات التجارية | ||
| Article 5, Volume 41, Issue 1, January 2017, Pages 179-205 PDF (674.32 K) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/alat.2017.207665 | ||
| Authors | ||
| محمود محمود السجاعي1; أسماء نعمان جاسم2 | ||
| 1جامهعة المنصورة | ||
| 2جامعة المنصورة | ||
| Abstract | ||
| 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 | ||
| References | ||
|
B. Periodicals Abdelsalam, Omneya H. & Weetman, Pauline, (2007), Measuring Accounting Disclosure in a Period of Complex Changes: The Case of Egypt Review Article, Advances in International Accounting, Volume 20, Pages 75-104. 1. Bozdogan, Tunga, (2013), a Research on Knowledge Leadership Characteristics in Accounting Department Managers in Turkey, International Journal of Business and Social Science, Volume 4, No. 14. 2. Chong, Siong Choy & Salleh, Kalsom & Syed Ahmad, Syed Noh & Sharifuddin, Syed-Ikhsan Syed Omar, (2011), KM Implementation in a Public Sector Accounting Organization: an Empirical Investigation, Journal of Knowledge Management, Volume 15, Issue 3. 3. Mohamed, Ehab K.A., & Lashine, Sherif H., (2003), Accounting Knowledge and Skills and The Challenges of a Global Business Environment, Managerial Finance, Volume 29, Issue7. 4. Salakjit, N., & Phapruke, U., (2011), Accounting Professionalism, Financial Reporting Quality and Information Usefulness: Evidence From Exporting Firms in Thailand, Journal of International Business and Economics, Volume 11, Issue 4. 5. Salleh, Kalsom & Chong, Siong Choy & Syed Ahmad, Syed Noh & Syed Ikhsan, Syed Omar Sharifuddin, (2012), Learning and Knowledge Transfer Performance Among Public Sector Accountants: an Empirical Survey, Knowledge Management Research & Practice, Volume 10, No. 2. 6. Schiller, S., (2010), Management Accounting in a Learning Environment, Journal of Accounting & Organizational Change, Volume 6, Issue 1. 7. C. Thesis Anany, Tarek Y., (2011), The Impact of non Audit Services on Investor Perceptions of Auditor Independence, Auditor Knowledge and Audit Quality, the Master Doctor of accounting, Cairo University, Egypt. 1. Pitzer, Patricia Stone, (2007), a Knowledge Management Policy for a Learning Organization, the Master of Science, Faculty of California State University of Dominguez Hills, USA. 2. D. Other Gornjak, Mojca, (2014), Knowledge Management and Management Accounting, Work Paper, Presented at International Conference 25–27 June 2014, Portorož, Slovenia. | ||
|
Statistics Article View: 150 PDF Download: 500 |
||
