دور أساليب المحاسبة الإدارية في تفعيل الحوكمة بالمؤسسات الاقتصادية الجزائرية -دراسة ميدانية

Abstract

The study aimed to determine the impact of the application of traditional and modern management accounting methods in supporting and activating governance in the Algerian institutions, focusing on internal control mechanisms, namely the mechanism: board of directors, disclosure and transparency, internal audit, for a sample of economic institutions in the Medea and listed companies in the Algiers Stock Exchange and practitioners of auditing and accounting offices. The theoretical part included management accounting and governance, and the identification of the interactive relationship between them, and in the applied part we rely on the questionnaire as a tool to collect the primary data from the study sample, where 98 questionnaires were distributed, and analyzed their content by the statistical package for social sciences (spss v25), and then assess and test Simple and multiple linear regression models to estimate and test the relationship between the study variables. The study found that there is a positive relationship between the application of management accounting methods (traditional and modern) and increased support and activation of governance in the institutions under study, where the first can explain 44% of the changes that occur at the level of governance, and in this regard can be noted that for traditional methods Responsibility Accounting is one of the most influential approaches to governance, with the coefficient of determination R 2 = 0.32, meaning that this method has the ability to account for 32% of the changes that occur at the level of governance. For modern methods, activity-based cost accounting is one of the most influential approaches to governance, with R 2 = 0.35, meaning that this method has the ability to interpret 35% of the changes that occur at the level of governance, and the method of cost-based accounting of activities is the most influential on the mechanism of the Board of Directors, the mechanism of disclosure and transparency, the mechanism of internal audit, where the determining factor was R 2 = 0.35, R 2 = 0.19, R 2 = 0.25, respectively. This study recommended the need to improve the application of management accounting methods to allow for better control over costs and reduce them with appropriate quality, with the need t o establish a special department of management accounting directly under the directors or senior management in the institution.