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الإستراتيجية: المفهوم وإشكالية المصطلح دراسة تحليلية مقارنة لأراء عينة من الأكاديميين والمديرين في المملكة الأردنية الهاشمية
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المُستلخص:

      يتناول هذا البحث موضوعاً يتركز في جانب تحديد مفهوم ومحتوى الإستراتيجية. وقد أشارت الأدبيات إلى عدد من المحاولات التي هدفت إلى تلمس مفهوم ومحتوى الإستراتيجية في منظمات الأعمال، غير أن تلك المحاولات- على الرغم من ندرتها- كانت تتسم بغلبة الأطر النظرية والتعبير عن المفهوم، بالإستناد إلى حوارات فكرية وإرهاصات ذات علاقة بمفهوم ومحتوى الإستراتيجية.

      ويستند البحث إلى إختيار مجموعة من البعاد ذات العلاقة بمفهوم ومحتوى الإستراتيجية، وتم إختيار عينة مقصودة تضم عدداً من أساتذة الجامعات الأردنية المتخصصين والمهتمين والممارسين لعملية تدريس مساقات ذات علاقة بالتخطيط والإستراتيجية والسياسات، ومجموعة مقابلة من المدراء ممن هم بدرجة مدير عام لشركات كبرى لكونهم الأقدر على ممارسة التخطيط الإستراتيجي والخيارات الإستراتيجية شاركوا في تحديد أولويات مفهوم ومحتوى الإستراتيجية التي تضمنتها إستمارة الإستقصاء التي أعدت لهذا الغرض.

      وقد تركزت نتائج البحث في إبراز وزن وأهمية كل بعد من أبعاد الإستمارة بخصوص تحديد مفهوم ومحتوى الإستراتيجية، بالإضافة إلى تحديد الإختلاف والتوافق في وجهات نظر الأكاديميين والمديرين في تحديد مفهوم ومحتوى الإستراتيجية.

 

 

 

 

 

 

 

 

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Sat Dec 01 2018
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Publication Date
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Publication Date
Sat Dec 01 2018
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يهدف هذا البحث الى بيان مفهوم محاسبة التحوط والمعاملات بالعملة الاجنبية والمشاكل الناجمة عن التعامل بها وتسليط الضوء على القواعد المحاسبية المحلية والدولية المتعلقة بمحاسبة التحوط للحد من مخاطر التقلبات في اسعار صرف العملة التي تتعرض لها الوحدات من خلال جعل الابلاغ المالي للوحدات المحلية بالتوافق مع المعايير الدولية للإبلاغ المالي ولإنجاز هذا الهدف تم اختيار عينة من الوحدات الاقتصادية الع

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