مدیریت بهره وری (May 2008)
Causality Relationship between FDI, Export and GDP: The Case Study of MENA Countries
Abstract
Management is a decision-making process and decision-making needs information. Among the diverse types of information which managers need for decision-making , the financial data have a special place because so many decisions have direct or indirect Financial consequences that affect the financial position of the company . Thus, the accounting discussions and techniques can be used as an important tool to help the economic unit's management in making decisions related to the supplying, allocating, and controlling the economical resources. Promoting the knowledge and capability of applying this tool is in itself a very important issue in training the managers. The main subject of this research is the study of the effects of accounting upon the manager's decisions and our main purpose is to study the way of these trainings and their compatibility with their needs for obviating the informational needs. The conclusions show that in the above–said firms there is comprehensive use for the discussions of financial issues in the analysis and review of the completed cost and the benefit and budgeting , but there is limited use for other accounting issues. In this research, we want to identify, based on the opinions of managers who have taken the training course, the factors and the obstacles of applying these discussions in the companies under study and give suitable solutions with regard to our conclusions, especially in accounting matters.
