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Empirical Evidence on the Use of Management Accounting Techniques in a Sample of Saudi Manufacturing Companies

El-Ebaishi, Mohammad, Karbhari, Yusuf and Naser, Kamal 2003. Empirical Evidence on the Use of Management Accounting Techniques in a Sample of Saudi Manufacturing Companies. International Journal of Commerce and Management 13 (2) , pp. 74-101. 10.1108/eb047467

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Abstract

This study examines the use of selected management accounting techniques by a sample of large and medium sized Saudi manufacturing companies. The analysis revealed that the vast majority of management accounting techniques that are the focus of this study are used. Traditional management accounting techniques are perceived to be important and are heavily used by participant companies. Although new management accounting techniques, such as ABC and JIT, are used by a limited number of participants, the result is in line with those reported by studies conducted in some developed countries.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HF Commerce > HF5601 Accounting
Publisher: Emerald
ISSN: 1056-9219
Last Modified: 04 Jun 2017 04:28
URI: http://orca.cf.ac.uk/id/eprint/39546

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