Investigate the role of management accounting in budgeting and performance improvement

The auditing profession has faced many potential issues, so that this sensitive job is affected by many factors and variables, and the purpose of this study is to examine the role of management accounting in budgeting and performance improvement. In this research, the concepts of management accounting, budgeting and performance have been studied and then the relationship between management accounting in budgeting and management accounting in performance improvement has been investigated and according to the findings, accounting information greatly helps the budgeting process. he does. Budgeting is considered as one of the main management tools and motivates the creation and performance of measurements, leading the organization for the people. Performance auditing will yield the necessary results when management accounting techniques are performed properly because the principles, criteria and techniques of management accounting are such that in addition to enabling effective monitoring of operations, Provides the background for achieving goals.