THE IMPACT OF STRATEGIC FLEXIBILITY IN RATIONALIZING ENVIRONMENTAL ACCOUNTING DECISIONS A STUDY APPLIED TO SOME INDUSTRIAL COMPANIES IN CAIRO

Many challenges have emerged in the business environment, and at the same time these environments have become global and unpredictable, which may threaten the ability of organizations and companies to develop and implement strategic directions that suit them, and even face these challenges. For companies and organizations to constantly look at the different options available such as: (decentralization versus central control, short-term evaluation versus evaluation of long-term strategies - relying on the individual's experience versus working on planning to manage changes and products. The study aimed recognising the nature of strategic options in making accounting decisions used by industrial companies in the face of environmental changes, and recognising the characteristics and requirements that must be taken into account in the appropriate accounting information system to meet the administrative requirements in industrial companies.
The researchers in this research adopted the descriptive approach by reviewing the accounting literature related to the subject of the study, and collecting the necessary data through the (questionnaire) that was designed by looking at previous studies that talked about the current topic of research and collecting the necessary information to serve this research, where The search tool (questionnaire) was applied to a sample of (5) industrial and commercial companies in Cairo Governorate - Arab Republic of Egypt. The questionnaires were distributed by (6) questionnaires to each of the companies under study, so that the total number of questionnaires distributed was (30) questionnaires.
The researchers found that: there is a statistically significant relationship between strategic flexibility in its three dimensions (productive flexibility - human capital flexibility - competitive market flexibility) and accounting decision-making, and that human capital elasticity is the most closely related among the three types of flexibility and the process of taking Accounting decisions, as it achieved a strong correlation at a level of (.009), due to the importance of the human element with skills and competencies, which in turn helps to improve the decision-making process. The results also showed that the interest in strategic flexibility in its three dimensions (productivity - human capital the competitive marketplace) was of high importance among the companies in the study sample.
The researchers recommended reducing competition between industrial companies in attracting skilled human resources from other companies, and focusing and encouraging training of new workers in order for there to be real competition between these companies in improving economic conditions, whether at the level of the company itself or at the level of the national economy. The necessity of intensifying studies related to the variables (environmental uncertainty - strategic flexibility) in order to reach the best studies that would help these companies improve their performance and the quality of their products in a way that preserves the environment from pollution damages resulting from the production process.