الفهرس 
الإطار العام للدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This study aims to overcome the obstacles facing traditional budgets although traditional budgets are an essential tool in planning, monitoring, coordination, and evaluation of performance, but they are not in line with successive changes and rapid developments in the business environment and despite the use of many Strategic accounting tools to overcome the shortcomings of traditional budgets but did not bear fruit, and therefore emerged a new management approach characterized by flexibility and ease of adjustment to market openness and technological developments, which is a beyond budgeting approach.The study also highlights the role of managing the relationship with customers electronically in activating the beyond budgeting approach to support competitive advantage, and maintaining market share using modern technological communication channels over the Internet for easy communication with customers, responding quickly to their requirements, and responding quickly to their complaints, and the establishment of a strong relationship with customers, and to achieve the goal of this study the researcher distributed a number (198) list of questionnaires included some academics and accountants professionals in the Egyptian accounting environment recovered from (163) form valid for analysis by 82.3% the study was based on a group One of the statistical methods in order to try to test the hypothesis.in light of this, the study has reached a set of results, the most important of which are: - There is a statistically significant impact on interesting in the client’s privacy on the activation of beyond budgeting approach. - There is a statistically significant impact to achieve the highest possible quality of service to achieve good relations with customers to activate the beyond budgeting approach. - There is a statistically significant impact on the interest in the means of effective technological communication between the customer and the recipient of the service in the bank to activate the beyond budgeting approach. There is a statistically significant impact to achieve the highest possible quality of service to achieve good relations with customers to strengthen competitive advantage.