Integrating decision-making processes with analytical accounting in the civil aviation sector: case of Air Algérie Company

Abstract

This study focuses into how analytical accounting practices are integrated with decision-making theories in the airline sector, particularly contingency theory and adaptive decision-making models. The goal of the study is to identify the useful applications of these ideas and approaches in the aviation industry, filling a notable gap in the literature. The study is guided by three research questions that delve into the impact on risk management, adaptive decision-making, and the underlying mechanisms that mediate these interactions. To evaluate the effects of these integrations, hypotheses are put forth. According to the research, this investigation should enable airlines to make decisions with a more comprehensive perspective, which would improve productivity, profitability, and well-informed strategic planning. This study bridges the knowledge gap between theoretical models and real-world application, providing industry practitioners, researchers, and policymakers with insightful information.