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Search seeks to identify the axes of the development of the instrument cluster accounting disclosure on the basis of the results reached from previous studies in this area, which define the trends of the targeted development methods of management accounting in the light of the expected changes in the environment of the activity of companies; from which can raise the ability of economic unity to achieve competitive advantages.

Proposed Approach to Develop the Measurement Methods of Accounting Disclosure for Support of the Competitiveness of Business Organizations