e-journal

An exploratory analysis of management accounting practices in the Arab Gulf Cooperative countries

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Purpose – The aim of this research project is to examine the adoption rate of management
accounting tools by businesses in the Gulf Co-operative Council (GCC) countries and attempts to
determine if significant variances in the use of management accounting tools by GCC businesses are
contingent on a companies’ ownership, legal structure, size or industry sector. The study covers a
broad range of businesses, from many different business sectors in six different Arab countries.
Design/methodology/approach – An online survey on the adoption rate of 41 Management
Accounting Tools was used to collect data. The Institute of Management Accountants invited 453
CMA’s in the Gulf region to participate in the Survey of Management Accounting Practices in the GCC
area. Factor analysis was employed to test the effects of company characteristics on the choice of
management accounting tools.
Findings – The study finds that companies in the GCC rely on the more traditional management
accounting practices such as budgeting rather than the more recently developed strategically focused
tools such as activity based management and the use of the balanced scorecard. The research also
shows that company characteristics play a significant role in the use of management accounting tools
by businesses. Overall, international ownership and incorporation tend to increase the use of many
management accounting practices.
Research limitations/implications – Results should be generalized cautiously due to the small
number of responding companies. The use of individual tools may not be completely explained by the
chosen independent variables; other factors such as management’s preference and/or the cost and
benefit of the tool may affect choice.
Originality/value – Management accounting practices of businesses in the GCC have never been
studied before. This study updates the literature on the management accounting tools by businesses.

Keywords Gulf Co-operative Council (GCC) countries, Management accounting tools,Institute of Management Accountants, Factor analysis, Company characteristics,Management accounting, Finance and accounting

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Informasi Detail

Judul Seri

Journal of Islamic Accounting and Business Research

No. Panggil

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Penerbit

: Emerald Group., 2013

Deskripsi Fisik

Journal of Islamic Accounting and Business Research Vol. 4 No. 1, 2013 pp. 51-63

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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