The effectiveness of management accounting in achieving strategic and commercial objectives

This study aimed to identify the effectiveness of management accounting in achieving the strategic and commercial objectives for commercial banks, where the study population consisted of all managers and heads of departments of senior management and financial departments in commercial banks, and was taken from the study population consisted of administrative accountants In order to achieve the objectives of the study, the researcher developed a questionnaire prepared specifically for this study. To be sure of the validity of the questionnaire and stability, and then distributed to the members of the study sample by a questionnaire for each director or head of department, where the number of questionnaires distributed (160) questionnaire, while the total questionnaires used in the statistical analysis was (150) questionnaire. The researchers adopted a number of statistical methods in the analysis of the study data using the Statistical Package for Social Sciences (SPSS) program. The study concluded that the information provided by management accounting contributes to achieving the strategic and commercial objectives of the institution. This study also recommends the need to enhance reliance on management accounting and its tools in achieving the objectives of commercial banks.