The Effect of Managerial Accounting on the Quality of Decision-Making

Abstract

This study aimed to know the impact of managerial accounting on the quality of decision-making, including the actual impact on the strength of competition with companies, The study also aimed to clarify the importance of the decision-making process and clarify the factors affecting it, whether internal or external, and to indicate the existence of information that helps in decision-making processes in circumstances of uncertainty and clarify the effect of using the management accounting information necessary to analyze the data and conditions accompanying the decision-making process and explain the importance of the information Accounting that helps the organization and consistent with its circumstances and capabilities so that it reflects on the facility profits and its financial position positively, It also aims to identify the extent to which industrial companies use management accounting methods, and to achieve these descriptive goals analysis and inductive analysis approach that followed for specialized industrial companies. The study sample included (40) companies, and the study concluded a number of results, most notably: that the decision-making process is the fundamental essence of the success of management operations in industrial companies, where the decision is based on practical experience and on scientific knowledge and essential studied within an organized framework, and that the decision-making process in industrial companies is affected by internal and external factors.