The effective contribution of accounting culture values in enhancing the readiness for strategic change in business companies A field study in Al-Joud and Nour Al-Kafeel companies affiliated with the Abbasid Holy Shrine Abstract

Abstract

Objective of the study: This study aims to explore and analyze the effective contribution of accounting culture values ​​in enhancing the readiness for strategic change of Al-Joud and Nour Al-Kafeel companies, affiliated with the Holy Abbasid Shrine. Research highlights how accounting values ​​can be a vital factor in preparing companies to implement future strategic transformations.
The importance of the study for the organization: The study helps determine the extent to which accounting culture values ​​influence companies’ readiness for strategic change, and provides recommendations to enhance these values ​​and readiness and effectiveness for change.
The importance of the study for society: The study contributes to understanding how local companies, especially those with cultural and religious orientations, can be aware of the importance of strategic change and how they can contribute to improving the local business environment.
Study Methodology: The study relied on the use of a questionnaire that was distributed to employees of Al-Joud and Nour Al-Kafeel companies. The questions varied to examine the impact of accounting culture values ​​on companies' readiness for strategic change, and the data was analyzed using statistical methods to reach accurate and reliable conclusions.
Study conclusions:
1. The study shows that accounting culture values ​​play a vital role in improving companies' readiness for strategic change.
2. Awareness of the values ​​of accounting culture leads to enhancing positive interaction among employees and increasing their readiness to implement changes.
Study recommendations:
Promote communication about the values ​​of accounting culture to enhance understanding and commitment and establish and organize training courses to enhance awareness about the importance of strategic change.