ملامح الاطار المفاهيمي للمحاسبة الادارية

Abstract

This study aims to answer an important question: can we make a conceptual framework for MA as a basis to arise the MA standards? This can be made by determining the objectives of MA and the ways to achieve it, by determining the concepts and the initial elements that are involved in this frame to apply the MA.

The importance of this study rises from the importance of the information provided by management accounting (MA) to aid the high and excusive management to do operational performance in organizations either in long or short term  , and the superiority   accountant in his role in providing this information, it’s very important to determine the design  that provides the MA information and its characteristics  ,and how to direct trend it in the right trend that is relevant with the environments,economical ,and socialicts circumstances that ensure the organizations  continuity in competitive markets.

The study has reached the following conclusions:

1. Expanding of the information that should be available by MA system because of the Varity of functions, management levels, activities and organizational structural. All the analyses required for the information depend on these dimensions. Thus, the accountant should be able to provide the information those effects on the success of organization. the high interfered degree among the information and its specialty degree and the in variety of its jobs and the increase of its  technological levels .
2. The MA faces a great challenge due to the changeable environment and the influential forces that make the organization change according to it such as the technological and organizational changes and the customer’s needs.