Relationship between Business Process Management supported by Strategic Management Accounting Tools and Financial Performance of Companies - An Empirical Study

Document Type : Original Article

Author

Accounting department Faculty of Commerce Alexandria University Alexandria Egypt

Abstract

This Research Aims to Study the Role of Strategic Management Accounting Tools in Supporting Business Process Management, and the Impact on the Financial Performance of Companies. So that, to Achieve this Main objective this Research Will Identify and Study how The Selected Strategic Management Accounting Tools Support the Stages of Business Processes Management in Order to Be Effective. and Also, the Researcher Will Design a Proposal Comprehensive Framework to Apply Business Processes Management Which has Supported by Selected Strategic Management Accounting Tools. Finally Research Studies the Correlation Between Business Process Management Supported by Selected Strategic Management Accounting Tools and   Financial  Performance    of   the Company. in Order to Achieve this, the Researcher Conducted an Applied Study Through a Case Study on one of the Egyptian Industrial Companies In the Field of Iron and Steel Industry. Results Indicated that Selected Strategic Management Accounting Tools Support Stages of  the Business Process Management. Also, Strategic Management Accounting Tools Which Supported Business Processes Management that Lead to Achieve the Key Success Factors of Operations. and So, the Researcher Designed and Tested a Proposal Comprehensive Framework to Apply Business Process Management. the Researcher Also Found a Significant Positive Impact of  Framework  to Apply Business Process Management on Financial Performance of The Company in Case Study.

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