Diffusion of Management Accounting Practices in Gulf Cooperation Council Countries*

Joshi, Prem Lal; Bremser, Wayne G.; Deshmukh, Ashutosh; Kumar, Raj

doi:10.1111/j.1911-3838.2011.00018.x

Cited by 19 publications

(15 citation statements)

References 46 publications

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“…Another reason might be related to the unfamiliarity and reluctance of the managers and companies to adopt contemporary cost management techniques. Prior studies (Joshi, Bremser, Deshmukh, & Kumar, 2011;Halbouni & Nour, 2014) have reported that some managers, particularly in developing countries, insist on using traditional techniques and are reluctant to adopt contemporary systems.…”

Section: Conclusion and Discussionmentioning

confidence: 99%

Design and Empirical Testing of a Framework for Implementing PFABC Costing Systems

Namazi¹,

Hosseini²

2020

APMAJ

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Performance Focused Activity Based Costing (PFABC) system is the third generation of the ABC systems. The major purposes of this study were: 1. to design a framework for identifying constructs that should be selected for successful implementation of the PFABC system? And empirically test it and 2: to explain why there is a gap between theory and practice of this system? In achieving these objectives, content analysis, contingent theory, and innovation theory were employed. The statistical population consisted of all Tehran Stock Exchange (TSE) companies. In 2018, 450 questionnaires were sent to (TSE) corporate executives and 262 usable responses were collected. The Structural Modeling Equations (SME), SPSS and SMARTPLS software were employed to test related hypotheses and analyze the results. The results of the study clearly showed that environmental constructs (0.997) had the greatest impact, followed by cost constructs (0.996), technological constructs (0.993) and finally organizational constructs (0.981), respectively. However, there was no significant relationship between the desire to save, system integration, time of system implementation, and implementation of the PFABC costing system. These constructs are also the major imputes responsible for the existence of a gap between theory and practice. The application of ABC, TDABC, and PFABC among TSE firms, was 6.1%, 0.04% and 0%, accordingly. Hence, there is a huge gap between theory and practice.

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Section: Conclusion and Discussionmentioning

confidence: 99%

Design and Empirical Testing of a Framework for Implementing PFABC Costing Systems

Namazi¹,

Hosseini²

2020

APMAJ

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“…Despite the benefit of contemporary MAPs, traditional MAPs remain the popular choice among today's organizations due to easiness and low execution cost (Pierce & O'Dea, 1998;Joshi, 2011;Ahmad, 2017). As found, the more modern techniques are being used as well but mainly to supplement the traditional ones, rather than replacing them.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Within the context of developed nations, MAPs studies have been primarily concentrating on the practices of budgeting and costing, performance measurement, and a decision support system, and a number of studies (e.g., Abdel-Kader & Luther, 2006;Angelakis et al, 2010;Armitage et al, 2016;Nuhu et al, 2017;Pavlatos & Kostakis, 2015;Pavlatos & Paggios, 2008) have reported such. Meanwhile, the application of MAPs in developing countries has been deliberated in some studies (e.g., Ahmad & Leftesi, 2014;Ahmad, 2013;Ghasemi et al, 2015;Joshi, 2001;Joshi et al, 2011) and their significance in the success of organizations has been proven. In MAPs usage, however, there has been a disparity, particularly between developed and developing countries.…”

Section: Introductionmentioning

confidence: 99%

The Use And Implications of Management Accounting Practices in Small and Medium-Sized Enterprises

Jaradat¹,

Taha²,

Zin³

et al. 2021

APMAJ

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Management Accounting Practices (MAPs) usage among Small and Medium-sized Enterprises (SMEs) and their implications are examined in this paper. 291 sets of questionnaires were dispersed and six interviews were conducted to gather the data. The usage frequency of individual practices and thematic analysis are deliberated, and the results denote the comparatively low MAPs usage rates among Jordanian SMEs as opposed to those in developed countries. Nonetheless, the reported rates in Jordan are comparable to those in developing countries. Among SMEs, MAPs significantly allow product cost information determination, planning and controlling, and detection of problems. Shortcomings of the traditional system, previous experiments of large companies, and external factors, are considered as the main reasons that motivated SMEs to use MAPs. Insufficient experience, lack of financial resources, and the high costs associated with implementing MAPs are the most crucial reasons that forced SMEs to neglect to use a lot of MAPs. The present study enriches the knowledge of MAPs in the context of SMEs. Also, the significance of MAPs among SME managers is highlighted. Equally, this study should stimulate additional scrutiny and analysis of MAPs amongst SMEs. Keywords: management accounting practices (MAPs), small and mediumsized enterprises (SMEs), Jordan, diffusion of innovations theory

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“…Demand for management accounting information leads to inevitable changes to management accounting (Quinn, 2014;Pavlatos & Kostakis, 2015). However, the pace of such changes may be slower than changes observed in, say manufacturing operations, and it may vary across different countries (Chenhall & Langfield-Smith, 1998;Hyvönen, 2005;Joshi et al, 2011). Existing literature (Innes & Mitchell, 1992;Zairi, 1992;Atkinson et al, 1995) documents an increased interest in new accounting methods and techniques, with many success stories.…”

Section: The Fourth Streammentioning

confidence: 99%

العوامل المؤثرة على ممارسات محاسبة التکالیف والإدارة فی التصنیع فی السوق المالیة السعودیة(باللغة الانجلیزیة)

الروقي¹

2020

مجلة الاسکندریة للبحوث المحاسبیة

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Cost and Management accounting practices are generally used by management at various levels. Such tools provide managers with the freedom of choice as they generally present no constraints, other than the cost of information collected relative to benefits of improved management decisions. Previous studies have concluded that there are factors that may affect cost and management accounting practices. The objective of this research is to study the impact of these factors on cost and management accounting practices in KSA. The study involves a total of 49 respondents from KSA-industrial Joint-Stock manufacturing. A questionnaire has been used to collect information about the use of cost and management accounting tools in practices. The results of the study revealed the importance of cost information; intensity of the competitive environment; size of the firm; the quality of information technology; extent of the use of Total Quality Management approaches; extent of use of lean production techniques (including JIT techniques); perceived environmental uncertainty; and qualification of cost and management accounting staff have significant relationships with cost and management accounting usage.

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Diffusion of Management Accounting Practices in Gulf Cooperation Council Countries*

Cited by 19 publications

References 46 publications

Design and Empirical Testing of a Framework for Implementing PFABC Costing Systems

Design and Empirical Testing of a Framework for Implementing PFABC Costing Systems

The Use And Implications of Management Accounting Practices in Small and Medium-Sized Enterprises

العوامل المؤثرة على ممارسات محاسبة التکالیف والإدارة فی التصنیع فی السوق المالیة السعودیة(باللغة الانجلیزیة)

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