أساليب المحاسبة المالية الاستراتيجية و دورها في تحقيق القدرة التنافسية للوحدات الاقتصادية

Abstract

In the light of the big challenges faced by the Financial accountants
in providing the propriety information to make the strategic decisions, so
it is necessary to seek how to develop the traditional methods of financial
accounting which can contribute in achieving the competitiveness
ability of the economic units, through the adoption of the strategic
perspective of financial accounting.
Accounting financial strategy is the developed form of the methods
of financial accounting, which relies on the use of strategic analysis and
financial ratios and mixing between them and the outputs of accounting
systems, So as to provide an accounting information strategy for decision
makers, as well as achieving the competitiveness of economic
integration.
The research aims to explain the conceptual framework of strategic
financial accounting and identifying the most important methods of
strategic financial accounting through which they can contribute to
achieve the competitiveness ability of the economic units through
supporting each of: cost leadership strategy and differentiation strategy.
The researchers conclude that the methods of strategic financial
accounting have a great role in supporting the competitiveness of the unit
economic, so some ways have been suggested to develop each of the
financial statements (income statement, balance sheet, statement of cash
flows), balanced scorecard, and control strategy.