The Role of Accountants in Decision-Making in Lebanese Firms  

作　　者：Pierre Al Khoury Marwan Al Kotob Batoul Al Mohammad Dima Shamsedeen Hanan El Khodr Hibatullah E1 Bsat Rania El Khatib Yasmina Chaar 

机构地区：[1]Rafik Hariri University, Mechref, Lebanon

出　　处：《Journal of Modern Accounting and Auditing》2014年第2期155-163,共9页现代会计与审计（英文版）

摘　　要：The issue of accountants＇ role in decision-making has been the center of attention of lots of studies in the last decade but never did it get the adequate coverage in Lebanon. This paper studies to what extent accountants are involved in the managerial decision-making in Lebanon. Two hundred experienced accountants from all over the country were randomly selected for a questionnaire survey. This survey provides evidence as to what factors contribute to the variance of influence accountants have in managerial decision-making. The results from the questionnaires varied, but we conclude that accountants＇ involvement in new product development （NPD）, the skills that accountants have, their role in the financial analysis of the firm, and how much the finn they work for encourages them to advice on business decisions affect the degree of contribution an accountant has to decision-making. The findings of this research could be used as a reference to help in understanding the role of accounting in Lebanon by various finns and organizations.

关 键 词：accounting DECISION-MAKING skills new product development （NPD） executive information system （EIS） 

分 类 号：F270[经济管理—企业管理] F233[经济管理—国民经济]