Contingent approach to in-firm factors affecting the adoption of recent management accounting practices decision : a case study on selected pharmaceutical firms in Egypt
المؤلف
المصدر
Journal of Faculty of Commerce for Scientific Research
العدد
المجلد 53، العدد 2 (31 يوليو/تموز 2016)، ص ص. 19-25، 7ص.
الناشر
تاريخ النشر
2016-07-31
دولة النشر
مصر
عدد الصفحات
7
التخصصات الرئيسية
العلوم الاقتصادية والمالية وإدارة الأعمال
الملخص EN
Recently, contemporary management accounting studies focus on management accounting techniques or procedures initiated in the industrialized countries, and whether they can be effectively adopted in developing countries.
In addition, w^hat are the factors (both impetus and impediment) that would affect the application of management accounting practices in developing countries? Several studies in different parts of the world have investigated the status of their national management accounting practices, such as the study of Chenhall and Smith (19-98a) in Australia, Wijewardena and Zo-ysa (1999) in Japan, Drury et al (1993) in the U.
K.
Pavlatos and Odysseas (2009) in Greece.
However, this area of research remains unsatisfactory and rare in relation to the literature of some developing countries such as Egypt.
This research attempted to investigate the infirm internal contingent factors to the adoption of recent management accounting practices.
The focus of this study is the pharmaceutical industry in Egypt being the most advanced sector, A case study on three selected pharmaceutical firms in Egypt is conducted in an attempt to reveal the contingent relationship, as suggested by the literature review, between the independent variables chosen to be tested in this study, and the dependent variable.
Independent variables being: employee headcount, personnel competency, ownership type, computerization level, expected contribution to overall firm success, co.«?t justification, implementation time, financial resources required.
Wh-ile the dependent variable is the decision to adopt any recent management accounting practices.
The researcher choice of the methodology is guided by the problem at hand and the resources that can be brought and the data collection m-ethod used to best solve the problem.
Based on the research problem identified and the nature of variables to be tested the data collection method chosen by the researcher is semi-structured interview.
A qualitative analysis is then conducted through a detailed transcription of all interviews to extract the main theme of the research.
The theme is then discussed separately.
The results supported the relationship between employee headcount, personnel competency, computerization level, cost justification, expected contribution to overall firm success, and the ownership type on one hand and the decision to adopt recent management accounting practices in those firms on the other hand.
In addition the relationship betw'een financial resources needed and implementation time on one hand and the decision to adopt recent management accounting
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Fadali, Dina Sayyid. 2016. Contingent approach to in-firm factors affecting the adoption of recent management accounting practices decision : a case study on selected pharmaceutical firms in Egypt. Journal of Faculty of Commerce for Scientific Research،Vol. 53, no. 2, pp.19-25.
https://search.emarefa.net/detail/BIM-826621
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Fadali, Dina Sayyid. Contingent approach to in-firm factors affecting the adoption of recent management accounting practices decision : a case study on selected pharmaceutical firms in Egypt. Journal of Faculty of Commerce for Scientific Research Vol. 53, no. 2 (Jul. 2016), pp.19-25.
https://search.emarefa.net/detail/BIM-826621
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Fadali, Dina Sayyid. Contingent approach to in-firm factors affecting the adoption of recent management accounting practices decision : a case study on selected pharmaceutical firms in Egypt. Journal of Faculty of Commerce for Scientific Research. 2016. Vol. 53, no. 2, pp.19-25.
https://search.emarefa.net/detail/BIM-826621
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
رقم السجل
BIM-826621
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر