المجلة الجزائرية للدراسات المحاسبية والمالية
Volume 11, Numéro 2, Pages 13-24
2025-12-10

The Impact Or Sustainability And Non-financial Reporting On Management Accounting



Authors : Saidat Nedjmi .

Abstract

This document explores the impact of sustainability and non-financial reporting on management accounting, emphasizing the role of digital technologies, AI, and predictive analytics in enhancing decision-making and operational efficiency. It also addresses the implications of hybrid work models on data security and fraud prevention within accounting processes.

Keywords

Non-financial reporting, Management accounting, Sustainability, Digital technologies.

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