The USE OF ACCOUNTING INFORMATION IN STRATEGIC DECISION MAKING PROCESS (The case of group of Algerian companies)
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Date
2018-07
Authors
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Publisher
Université de M'sila
Abstract
This paper aims to demonstrate the use of accounting
information resulted from the financial accounting system in the
process of strategic decision-making. To build up this study a case
study was conducted at some Algerian companies. To collect data an
interview is used administered to 15 managers in Algerian
companies. The main results indicate that accounting information is
used in most of the strategic decisions made by companies'
managers. This paper also reports that accounting information is
highly used in the first three stages of the strategic decision-making
process, especially in the second step (List of alternatives) and the
third step (Analysis and choice of an alternative).
Description
Keywords
Accounting Information, Strategic Decision-Making Process.