ملخص الدراسة:

The purpose of this study is to identify the impact of the use of information technology on the efficiency of modern managerial accounting methods in the industrial companies in the Gaza Strip. To achieve this objective, the descriptive analytical approach was adopted, since it suits the nature of the study. In this regard, a questionnaire has been designed and peer-reviewed; and 70forms were randomly distributed to the study population. 57 questionnaires were retrieved, which represents a percentage of 81.42%. The statistical program (SPSS) was used to analyze the data and examine the study hypotheses. The study concluded a number of results, the most important of which are: The use of information technology has a relationship with increasing the efficiency of modern management accounting methods. The study also showed that there is an impact of the use of information technology on the efficiency of the Total Quality Management (TQM) approach, the Activity-Based Costing (ABC) approach, and the Target Costing approach. On the contrary, the use of using information technology has no impact on the efficiency of both the on time production method, and the method of continuous improvement. The study came out with several recommendations, the most important of which are: There is a need to highlight the importance of information technology in the application of management accounting methods. This could be achieved through related conferences, lectures, seminars and training courses. There is also a need to keep in line with the recent developments and modern systems, especially in the areas of modern managerial accounting methods. This also includes training the staff and employees through improving their capacities, and encouraging industrial companies in the Gaza Strip to train their man power on the use of programs and applications of modern electronic managerial accounting methods.

توثيق المرجعي (APA)

الوحيدي, سراج طلعت عبد النبي (2017). The Impact of Using the Information Technology on the Efficiency of Modern Managerial Accounting Methods in the Industrial Companies in Gaza Strip. الجامعة الإسلامية - غزة. 19083