This study is aimed at emphasizing the importance of modernizing the organizational and managerial basis, in the family businesses. In specific, on the external and internal factors that contribute in developing the family businesses in UAE, and knowing the extent of the application of relative important concepts.For realizing these aims, the researchers have been aware of the previous studies, on this subject. To analyze the aims of the study, the researchers designed a questionnaire containing different questions, measuring such aims.The researchers then analyzed the study data, using SPSS and found the correlation for each internal, and external factor of the business family.The finding of data analysis showed that, the factors are applied on family business of U.A.E., by the family business that is significant of business. Depending upon the results of the study, the researcher recommends that, there should be more studies on laying down factors, for U.A.E and other research in accounting
This study investigated the perceived threats and controls inherent in the expenditure cycle in the UAE business. A survey of one hundred UAE businesses was carried out. The findings showed a statistically significant positive relationship between the process of purchase approval, placing an order, receiving and storing goods, and issuing vendor invoice, and the general level of controlling threats to the procedures.The findings of the study formed a basis for the development of a model that uses more effectively the presently available accounting information systems for controlling more effectively organizations' accounting procedures to minimize threats to the expenditure cycle.
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