Abstract

Corporate governance and management accounting are among the most important administrative methods on which the economic institution relies in managing its business, and interest in them has increased with the increase in the size of institutions and the complexity of their operations, as each of them provides the necessary information that prevents any fraud, embezzlement or manipulation, in an effort by the institution to protect its property and control its various operations as well as reduce any potential risk, which may arise  due to conflicts, errors or any other reason.

The results of the study showed that corporate governance and management accounting tools are modern and effective mechanisms that enhance control and transparency, which contributes to preventing manipulations and errors and improving institutional performance. The study also found that the integration between corporate governance and management accounting tools enhances institutional sustainability, and enables institutions to adapt to economic and organizational variables, which increases their competitiveness and growth.