The development of management accounting methods in Egypt in light of the contemporary economic changes in order to support sustainable development

In the current decade, Egypt is witnessing many changes and fluctuations in various fields at the political, economic and social levels. In spite of this and a desire to rebalance at all levels, the trend of sustainable development has emerged, which aims to develop in the context of the violent environmental changes surrounding the business environment while preserving the existing resources without compromising the ability of future generations to meet their needs. These economic fluctuations were reflected in management accounting and the use of their methods in enterprises in this changing environment, because of the risks to which the enterprises were exposed and trying to withstand these changes, and even overcome them to achieve sustainable development and competitiveness. In light of these contradictions, this study aims to examine the impact of contemporary economic fluctuations on the methods of management accounting in Egypt to test the change in accounting thought and management accounting mechanisms and their importance and use. The study has shown the increasing importance of the use of management accounting mechanisms in recent times, especially those related to costs and strategic decision-making and support the competitive position in the desire to achieve sustainable risk management and thus maintain a sustainable competitive advantage.