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May 9, 2026Journal of Economics and Administrative SciencesOpen Access

The Impact of Management Accounting Functions on the Practices of Senior and Middle Management in the Economic Unit

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Authors

N‎Nsaif Jasim ‎AljbwryUniversity of Baghdad

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Implication

This research investigates how management accounting affects decision-making in economic units, suggesting improved operational efficiency.

Key Points

  • This research aims to investigate how management accounting functions influence decisions and operations at senior and middle management levels.
  • Examined the role of management accounting in decision-making processes.
  • Analyzed its impact on strategic planning and operational practices in economic units.
  • Highlighted the transition to integrated management accounting techniques.
  • Found that robust management accounting frameworks enhance administrative efficiency.
  • Showed improvement in decision-making quality with reduced uncertainty.
  • Demonstrated that middle management relies heavily on these functions for operational monitoring.

Cite This Study

Nsaif Jasim ‎Aljbwry (2007) studied this question.

synapsesocial.com/papers/69fed0e2b9154b0b82877fe2https://doi.org/10.33095/2227-703x.2130
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Also Consider

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  3. 3Management Accounting and Economic Analysis for Informed Decision Making2025
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  5. 5The Role of Management Accounting in Enhancing Business Agility and Decision- Making2025