"The Role of Managerial Accounting Techniques in the Activation of

"Corporate Governance
An Empirical Study on Industrial Companies Operating in Gaza Strip

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ABSTRACT
The role of managerial accounting Technique in the activation of
corporate governance is considered in this research, It aims to study the
various aspects and factors affecting corporate governance. A detailed
investigation of managerial accounting Technique is introduced including
their significant role in the financial and managerial performance of the
companies. In order to achieve the objectives of the study and testing its
hypotheses, the primary and secondary data through a questionnaire design
is distributed to 65 industrial companies operating in all regions of Gaza
Strip. From these questionnaires 60 ones was returned with a rate of
92.3%. The study was based on the method of descriptive statistical
analysis study variables analysis and hypotheses testing.
,.
The study indicates that the application of traditional and modern
managerial accounting Technique contributes in significant and effective
manner to increasing the effectiveness of corporate governance. Another
result from the study is that the industrial companies in Gaza Strip apply
the rules and procedures of governance, by strengthening the integrity and
transparency in the transactions undertaken by the company, and it
improves the exploitation of resources to achieve optimal utilization, as
well as the companies management efforts to reduce risks related to
financial and administrative corruption. Furthermore, the results show that
industrial companies operating in the Gaza Strip apply the modern
Technique of managerial accounting greater than the Traditional
Technique. The relative weight of the application of the Traditional
Technique of managerial accounting is 77.08%, while the relative weight
of the application of the Traditional Technique is 80.83%. The most
traditional Technique applied by the companies is the standard cost, while
the total quality management Technique is the most modern Technique
applid.
According to the results, the study found some of the recommendations
including: the need to increase awareness among managers of industrial
companies in the Gaza Strip about the importance of the managerial
accounting Technique and their role in providing suitable information to
decisions making. The necessity to work on disseminating the concepts and
the culture of governance in all parties related to industrial companies.
Greater care should be made by academic institutions by incorporating the
subject of corporate governance in the curriculum of the colleges and
universities. Moreover that, specialized training courses on corporate
governance should be held including its processes, rules, implementation
techniques and the benefits that accrue to companies due to their
application.


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