أثر نظام التكاليف على أساس الأنشطة في تحسين الإفصاح والشفافية

dc.contributor.author	حمادي, نبيل
dc.contributor.author	جلاخ, حسين
dc.date.accessioned	2019-11-19T09:19:32Z
dc.date.available	2019-11-19T09:19:32Z
dc.date.issued	2018-12-31
dc.description.abstract	The aim of this study is to identify the activities based on costs (ABC) system as a modern system of management accounting, and its impact to improve disclosure and transparency through the questionnaire method. The sample study represented by sample economic institutions and prac-titioners of auditing and accounting in order to estimate and test the multiple linear regression mod-el. This study concluded that is a tendency for the institutions to applies the (ABC) system, an-other significant result behind this study is the positive relationship between the application of the (ABC) system and improving disclosure and transparency. This study also recommended that eco-nomic institutions should accelerate the implementation of the system because of its effective role in Cost reduction and control; this allows the accurate inventories and sales cost evaluation that has positive reflect on the quality of the financial statements.	en_US
dc.identifier.uri	http://dspace.univ-msila.dz:8080//xmlui/handle/123456789/18753
dc.publisher	Université de M'sila	en_US
dc.subject	.activités based costing system; transparency; disclosure	en_US
dc.title	أثر نظام التكاليف على أساس الأنشطة في تحسين الإفصاح والشفافية	en_US
dc.type	Article	en_US

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