Abstract

This study aimed to learn about the contribution of strategic financial accounting tools to the operationalization of financial risk management In the light of the factors and determinants imposed by the contemporary business environment, it included a theoretical aspect in which the conceptual framework of the study\'s variables, namely strategic financial accounting and financial risk management and the impact relationship between them in a disruptive and uncertain business environment, Strategic Accounting System practice has been found to depend on the availability of a range of factors affecting the application of strategic accounting stages and strategic reporting formats and the quality of information that assists in the decision-making process as well as the guidance of the strategic accounting exercise process. These factors are factors specific to the internal environment and factors specific to the external environment, Guiding strategic accounting practice depends on the accountant\'s acquisition of technical and cognitive skills. and their participation in the management of the organization as strategic partners. The applied side was relied upon to build strategic financial lists for the future through the Minitab21 programme with the addition of financial ratios that measure potential financial risks with a view to managing and hedging against them as well as reliance on the strategic balanced scorecard by including financial risk indicators within each of the four dimensions and building a strategic map In addition to relying on strategic financial analysis by combining financial balance indicators with financial ratios and financial failure prediction models, Additionally, financial indicators are based on non-financial indicators..
The study concluded that the strategic financial accounting tools used in the study allow for the operationalization of financial risk management through the adoption of financial and non-financial indicators under the determinants of the adoption of the strategic accounting system.
Keywords: strategic accounting, strategic financial accounting, financial risk management, hedging, modern business environment.

Information

Item Type:	Thesis
Divisions:	» Finance, Comptabilité, Fiscalité et Assurance » Faculty of Economic, Commercial and Management Sciences
ePrint ID:	5402
Date Deposited:	2025-05-25
Further Information:	Google Scholar
URI:	https://www.univ-soukahras.dz/en/publication/article/5402

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