The Impact of Managerial Accounting Techniques on Short-term Decisions: A Case Study of SMEs in Sulaimani Governorate

Chnar Abdullah Rashid; Salam Mahmood Hamad

doi:10.26750/Vol(11).No(5).Paper40

المؤلفون

Chnar Abdullah Rashid Department of Accounting Technique, Technical College of Administration, Sulaimani Polytechnic University, Sulaimani, Kurdistan Region, Iraq.
Salam Mahmood Hamad Department of business management, College of Humanities, University of Raparin, Rania, Kurdistan Region, Iraq.

DOI:

https://doi.org/10.26750/Vol(11).No(5).Paper40

الكلمات المفتاحية:

Managerial Accounting (MA), Short-Term Decision Making, And Smes.

الملخص

This study aims to determine the importance of managerial accounting in the process of short-term decision-making. Since managerial accounting is a crucial component of the financial information system and is crucial in making decisions in big companies or SMEs, while managerial accounting is only briefly discussed in the majority of economic units, there are some organizations where certified public accountants view managerial accounting as an optional component of the business.

Financial data was collected from one of the SME companies in KRG/Sulaimani governorate, which is Mariwan Gallery, located in Bazian. The results indicate that managerial accounting has a significant effect on the process of short-term decision-making. This study recommends that all businesses, including small shops, hire accountants in order to make critical financial decisions. This helps businesses perform better, and it also provides more job opportunities for society.

المراجع

Abdullah, H. A., Awrahman, H. G., & Omer, H. A. (2021). Effect of working capital management on the financial performance of banks: An empirical analysis for banks listed on the Iraq stock exchange. Qalaai Zanist Journal, 6(1), 429-456.

Breuer, A., Frumusanu, M. L., & Manciu, A. (2013). The role of management accounting in the decision-making process: Case study Caras Severin county. Annales Universitatis Apulensis: Series Oeconomica, 15(2), 355.

Budur, T., Abdullah, H., Rashid, C. A., & Demirer, H. (2023). Connection Between Knowledge Management Processes and Sustainability at the Higher Education Institutions.

Budur, T., Demirer, H., & Rashid, C. A. (2023). The effects of knowledge sharing on innovative behaviours of academicians; mediating effect of innovative organization culture and quality of work life. Journal of Applied Research in Higher Education.

Ghafar, S., Abdullah, H., & Rasul, V. (2021). Bank profitability measurements and its determinants: An empirical study of commercial banks in Iraq. Munich Personal RePEc Archive, working paper.

Jaf, R. A. S., & Rashid, C. A. (2023). The Role of Accounting Measurement and Disclosure of Social Capital in Improving Financial Performance. Academic Journal of Nawroz University, 12(4), 469-477.

Jaf, R. A., Sabr, S. A., & Nader, K. A. (2015). Impact of management accounting techniques on achieve competitive advantage. Research Journal of Finance and Accounting, 6(4), 84-99.

Jaf, R. A. S., Xinping, X., & Jaf, S. A. S. (2012, January). The effect of the Strategic Information Systems (SIS) on the achievement competitive advantage practical in samples of iraqi banks. In 2012 Second International Conference on Intelligent System Design and Engineering Application (pp. 954-959). IEEE.

Mohammed, K. S., Rashid, C. A., Salih, H. A., & Budur, T. The Role of Online Teaching Tools on the Perception of the Students during the Lockdown of Covid-19.

Muhammad, B. A., & Ahmed, R. A. (2020). The Role of Accounting Information in Improving Financial Performance in Commercial Banks: A Field study at North Bank. QALAAI ZANIST JOURNAL, 5(4), 748-771.

Noori, T. M., & Rashid, C. A. (2017). EXTERNAL AUDITOR’S RESPONSIBILITY REGARDYING TO GOING CONCERN ASSUMPTION IN HIS/HERS REPORT: CASE OF KURDISTAN REGION/IRAQ. International Journal of Research-Granthaalayah, 5(5), 138-152.

Para, I., Bala, H., Khatoon, G., Karaye, A., & Abdullah, H. (2022). IFRS adoption and value relevance of accounting information of listed industrial goods firms in Nigeria. Humanities Journal of University of Zakho, 10(2), 564-571.

Rashid, C. A. (2023). A requirement for fraud investigation professionals. Journal of Global Economics and Business, 4(12), 75-89.

Rashid, C. A. (2023). Social capital accounting and financial performance improvement: the role of financial information reliability as a mediator. Journal of Islamic Accounting and Business Research.

Rashid, C. A. (2018). Efficiency of financial ratios analysis for evaluating companies’ liquidity. International Journal of Social Sciences & Educational Studies, 4(4), 110.

RASHID, C. A. (2020). Balanced Score Card and Benchmarking as an Accounting Tool to Evaluate Morrison’s Performance. Journal of Global Economics and Business, 1(3), 59-72.

Rashid, C. A. (2017). The Importance of Audit Procedure in Collecting Audit Evidence/Case of Kurdistan Region/Iraq. International Journal of Social Sciences & Educational Studies, 4(2), 15.

Rashid, C. A., & Jaf, R. A. S. (2023). The Role of Accounting Measurement and Disclosure of Social Capital in Improving Quality of Accounting Information. Iranian Journal of Management Studies, 16(4).

Rashid, C. A. (2019). Pricing policy and its impact on the profitability. International Journal of Finance & Banking Studies, 8(3), 101-108.

Sabir, R. A., Xinping, X., & Sabr, S. A. (2011). Using target costing to investigates competitive price. International Journal of Mechanical and Industrial Engineering, 5(11), 1397-1404.

Sdiq, S. R., & Abdullah, H. A. (2022). Examining the effect of agency cost on capital structure-financial performance nexus: empirical evidence for emerging market. Cogent Economics & Finance, 10(1), 2148364.

Torlak, N. G., Demir, A., & Budur, T. (2022). Decision-making, leadership and performance links in private education institutes. Rajagiri Management Journal, 16(1), 63-85.