Ž . The balanced scorecard BSC has emerged as a decision support tool at the strategic management level. Many business leaders now evaluate corporate performance by supplementing financial accounting data with goal-related measures from the following perspectives: customer, internal business process, and learning and growth. It is argued that the BSC concept can be adapted to assist those manag...

The aim of this study was to investigate accounting principles of integrated management using a critical approach. To this end, in this study, we used four principles of relevance, influence, value, and trust as the global management accounting principles. The research questions and hypotheses were developed based on the critical thinking that management accounting is not currently convincing b...

In the era of artificial intelligence, relying on continuous and rapid development big data technology can not only effectively promote transformation financial accounting to management accounting, but also better play core role further corporate strategic goals. achieve. Therefore, it is necessary for us adopt efficient information methods actively accounting. This conducive exerting efficienc...

Recent literature on risk management has suggested that the selection of risk assessment tools may be influenced by the type of risk being managed. In particular, the assessment of strategic risk seems to imply the use of both quantitative and qualitative techniques. This exploratory study investigates whether this characterisation holds in practice, based on a survey considering a random sampl...

this paper is to identify the determinants of risk management and measure its impact on strategic management in tondgooyan petrochemical company during 2013-2014 in mahshahr city. the research method used is a descriptive-survey one. the population contains 200 employees. to test the hypotheses, the researcher uses a questionnaire consisted of 45 questions. the results are tested by kolmogorov-...