The Impact of Transformation to Social-Market Economy on the Development of the Tools of Management Accounting in Syria
Dr. Daas I. Katrib, Dr. Abdul Aziz A. Abdul Rahman

Abstract
The nature of the problem lies in studying the extent of convenience between the management accounting tools used in the companies of the general Industrial sector and the manufacturing systems in these companies and how these tools could meet the new strategies of the Syrian general industrial sector. The study aims at examining the reality of the management accounting tools used in the companies of the Syrian general industrial sector and to show the influence of transition to the social economy market in Syria on the practices of management accounting. Then show the reasons that prevent the use some of modern management accounting tools. To achieve the final goal of the research, a field study has been executed on a sample of the companies of the Syrian general industrial sector by using questionnaire .These data have been tested by using a set of statistical methods to verify if the research hypotheses are true or false. The study shows that the used management accounting tools are not sufficient to be in harmony with the environment of modern businesses. The results indicate that the companies of the general sector concentrate on using actual cost. They also tend to operate the activity based costing system as a real alternative to solve the problem of allocating the indirect manufacturing costs. However the study indicates the reasons which detain the use of some management accounting tools instead of others.

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