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- Title
The Impact of Vertical and Horizontal Alignment of Strategic Management Accounting on the Organizational Financial Performance of Contemporary Saudi Business Environment.
- Authors
Alamri, Ahmad M.
- Abstract
The present study intends to highlight the practice of vertical and horizontal alignments of strategic management accounting by constructing and standardizing an appropriate scale for the Saudi business environment. After constructing the scale in the light of the relevant literature, the researcher distributed it to a sample of 256 accounting managers working in different Saudi companies, 215 of which were retrieved. The results of the study showed that the developed scale has high degree of validity and reliability, with a moderate level of practice in companies surveyed in light of this scale, and a statistical positive relationship with the companies' financial performance.
- Publication
University of Sharjah Journal for Humanities & Social Sciences, 2021, Vol 18, Issue Part 2A, p371
- ISSN
1996-2339
- Publication type
Article
- DOI
10.36394/jhss/18/2A/13