e-journal

The use of costing information in Egypt: a research note

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Purpose – This paper aims to investigate the use of costing information in Egypt.
Design/methodology/approach – A survey was carried out of 40 Egyptian privately held firms in
four sectors (pharmaceutical, foodstuff, chemical, and packing and wrapping industries).
Findings – The paper finds that the use and sophistication of costing information in Egypt is limited.
No advanced accounting techniques seem to be applied, activity-based costing concepts are largely
unknown, and the main purpose of costing information is pricing decisions, rather than performance
measurement, process improvement or cost reductions.
Research limitations/implications – Considerable problems were encountered in obtaining
responses to the questionnaire. The results suggest that not all questions were understood by the
respondents, which could be caused by the use of Western management (accounting) terms and
concepts in the questionnaire with which the respondents were unfamiliar.
Originality/value – The paper is one of few surveys of management accounting practices in Africa,
and (to the best of one’s knowledge) the first in Egypt.

Keywords Egypt, Developing countries, Management accounting, Surveys

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2007

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 3 No. 3, 2007 pp. 329-343

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

Lampiran Berkas

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