العوامل البيئية المؤثرة في تطبيق أساليب المحاسبة الإدارية المعاصرة في العراق

Abstract

      The research  aims to identify the most important indoor environmental factors that affect the application of modern management accounting techniques, but in order to achieve this goal is the use of descriptive analytical method through the use of style-resolution display sample opinion in the most important factors that affect the application of modern management accounting methods, Search results have shown that the possession of financial resources and human resources capable of efficient management of financial resources face the best position to reduce their costs, as financial resources is one of the most important resources for the establishment of any project, many decisions such as building a new plant or the production of a new product .... etc, it is necessary to have a significant impact on the future of the project success or perhaps failing, so it must be based Organization estimates the needs of the funds for the coming period in the light of future plans and apply systems of financial control covers all financial aspects of the organization, like that of any organization can not do any project Without an administrative efficient and specialized structure exploit the time to check the efficiency and effectiveness of all available resources in the organization and thus will increase with the passage of time the organization culture the existence of human resources that work as a team one hand in all aspects of the organization can  not be part of the overall team to achieve anything without  that integrates the work of human resources in all parts of the organization .