The factors influencing cost and management accounting practices in manufacturing in Saudi stock exchange

الملخص EN

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 staffhave significant relationships with cost and management accounting usage.