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

This research investigates the critical role of management accounting functions in shaping and enhancing the decision-making and operational practices of senior and middle management within economic units. By examining how management accounting provides essential financial and non-financial information, the study explores its impact on core administrative responsibilities, including strategic planning, performance evaluation, cost control, and organizational resource allocation. The paper highlights the shift from traditional accounting roles toward more integrated, modern management accounting techniques that serve as a strategic partner to leaders at various levels of the hierarchy. Middle management, in particular, relies on these functions for operational monitoring and bridging the gap between high-level strategy and daily execution, while senior management utilizes them to maintain a competitive advantage and ensure long-term sustainability. The findings suggest that a robust management accounting framework significantly improves the efficiency of administrative practices by reducing uncertainty and providing a scientific basis for complex decision-making. Ultimately, the study emphasizes that the integration of management accounting functions is not merely a technical necessity but a fundamental driver of organizational effectiveness, fostering a culture of continuous improvement and informed leadership within the economic unit.