مدى مساهمة المحاسبة الإدارية في اندماج المصارف التجارية

The study aims at identifying the contribution level of management accounting in the merge of commercial banks. Population of the study consists of all higher management and accounting departments' heads at commercial banks. Asample is derived from this population, consisting of (91) management accountants, heads of departments, financial managers, auditing managers, accounting departments' heads and managers, financial analysis heads of departments and financial sheets preparation heads of departments at the commercial banks. To achieve the objective of the study, the researchers develop a questionnaire. Validity and reliability were established in the questionnaire and was administrated to the sample of the study, and (81) usable questionnaires were returned (89%) and entered to SPSS statistical software. The researchers use a number of statistical procedures in data analysis using Statistical Package for Social Studies (SPSS) including descriptive statistics (frequencies, percentages) to identify the characteristics of the sample. Means, standard deviations are calculated to identify the response rates of the sample subjects on the questionnaire's items in addition to using Cronbach alpha. Results of the study indicat that management accounting contributes in the merge of commercial banks and its stages represented by planning, negotiating, completion and integration, identification and estimation of the merge- related results. The study recommends the need of further attention to the role of management accounting and its tools in the merges commercial banks. In addition, management accounting personnel should take the results of this study into consideration as a guide offering them assistance and guidance when performing their functions.