• Understanding the central ideas of traditional management and cost accounting methods to gather knowledge about their issues regarding inadequate delivery of information to the organizations• Understanding the major roles played by different control variables in the success and failure of the relationship between the cost accounting information and strategic planning and controlling programs• Developing the overview of the essential roles playing by the public construction sector of Qatar in the population and competitive advantages to the country• Exploring the independent link between the cost information and strategic planning and controlling process by prioritising the cost and management accounting techniques