Abstract

This study aimed to introducing the methods and techniques of strategic management accounting and its role in serving the objectives of contemporary management – strategic management of Iraqi organizations, through the study of these methods and techniques, and then applied the subject in the field through distributing a questionnaire in some companies. We used the descriptive analytical approach in the theoretical part of the study, where we tried to showing the most important ideas on the subject of strategic management accounting and its methods and techniques , and we used the applied approach, where we used a survey questionnaire to collect the applied data from ( 7 ) industrial Iraqi companies with ( 45 ) individuals . The study concluded with many finding such as the trend of companies towards the use and application of strategic concepts in the management and financial work become a necessity that should be for all kinds of companies and for all sectors, and that the methods and techniques of strategic management accounting represent the modern tools to meet the requirements of contemporary strategic management, and to achieve success of Iraqi companies.

DOI:10.52113/6/2012-2-4/1-36