The effects of management accounting practices on firm performance: antecedent factors and the role of managerial functions / Ahmed Abdullah Saad Al-Dhubaibi

Management accounting practice (MAP) has been the subject of debate by researchers and practitioners for years. MAP relevance and diffusion issues have been the center of the debate. This study aims to contribute in this field of knowledge. Based on the contingency theory, this study attempts to unc...

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Bibliographic Details
Main Author:	Al-Dhubaibi, Ahmed Abdullah Saad
Format:	Book Section
Language:	English
Published:	Institute of Graduate Studies, UiTM 2016
Subjects:	Public accounting. Auditing
Online Access:	http://ir.uitm.edu.my/id/eprint/19897/ http://ir.uitm.edu.my/id/eprint/19897/2/ABS_AHMED%20ABDULLAH%20SAAD%20AL-DHUBAIBI%20TDRA%20VOL%2010%20IGS%2016.pdf

id	uitm-19897
recordtype	eprints
spelling	uitm-198972018-06-08T03:15:43Z http://ir.uitm.edu.my/id/eprint/19897/ The effects of management accounting practices on firm performance: antecedent factors and the role of managerial functions / Ahmed Abdullah Saad Al-Dhubaibi Al-Dhubaibi, Ahmed Abdullah Saad Public accounting. Auditing Management accounting practice (MAP) has been the subject of debate by researchers and practitioners for years. MAP relevance and diffusion issues have been the center of the debate. This study aims to contribute in this field of knowledge. Based on the contingency theory, this study attempts to uncover a number of contingent factors that might explain MAP variation between firms and industries. Furthermore, it seeks to examine the impact of various levels of MAP advancement on organizational performance. In pursuit of this objective, this study contributes to management accounting research by explaining how MAP interacts with other organizational activities to influence financial and non-financial performance. Data was collected through a questionnaire survey that was sent to 430 firms in Yemen operating in several economic sectors such as manufacturing, natural resources extraction, banking, services and others. The usable questionnaires received and used in the data analysis were 158, indicating a response rate of 37%. The structural equation modeling, in addition to other statistical tests were used for data analysis. The International Federation of Accountants (IFAC) framework for the management accounting stages of evolution was employed to classify the level of MAP advancement. The results of this study showed that competition level, structure type (level of delegation), ownership of firms, industry type, and CFO education level, significantly explain the variation of the levels of MAP advancement between firms in Yemen. The results also indicated an insignificant influence of the size of firm on MAP. A higher degree of competition, more delegation, foreign ownership, and highly educated CFOs proved to cause firms to adopt more sophisticated MAP… Institute of Graduate Studies, UiTM 2016 Book Section PeerReviewed text en http://ir.uitm.edu.my/id/eprint/19897/2/ABS_AHMED%20ABDULLAH%20SAAD%20AL-DHUBAIBI%20TDRA%20VOL%2010%20IGS%2016.pdf Al-Dhubaibi, Ahmed Abdullah Saad (2016) The effects of management accounting practices on firm performance: antecedent factors and the role of managerial functions / Ahmed Abdullah Saad Al-Dhubaibi. In: The Doctoral Research Abstracts. IGS Biannual Publication, 10 (10). Institute of Graduate Studies, UiTM, Shah Alam.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Public accounting. Auditing
spellingShingle	Public accounting. Auditing Al-Dhubaibi, Ahmed Abdullah Saad The effects of management accounting practices on firm performance: antecedent factors and the role of managerial functions / Ahmed Abdullah Saad Al-Dhubaibi
description	Management accounting practice (MAP) has been the subject of debate by researchers and practitioners for years. MAP relevance and diffusion issues have been the center of the debate. This study aims to contribute in this field of knowledge. Based on the contingency theory, this study attempts to uncover a number of contingent factors that might explain MAP variation between firms and industries. Furthermore, it seeks to examine the impact of various levels of MAP advancement on organizational performance. In pursuit of this objective, this study contributes to management accounting research by explaining how MAP interacts with other organizational activities to influence financial and non-financial performance. Data was collected through a questionnaire survey that was sent to 430 firms in Yemen operating in several economic sectors such as manufacturing, natural resources extraction, banking, services and others. The usable questionnaires received and used in the data analysis were 158, indicating a response rate of 37%. The structural equation modeling, in addition to other statistical tests were used for data analysis. The International Federation of Accountants (IFAC) framework for the management accounting stages of evolution was employed to classify the level of MAP advancement. The results of this study showed that competition level, structure type (level of delegation), ownership of firms, industry type, and CFO education level, significantly explain the variation of the levels of MAP advancement between firms in Yemen. The results also indicated an insignificant influence of the size of firm on MAP. A higher degree of competition, more delegation, foreign ownership, and highly educated CFOs proved to cause firms to adopt more sophisticated MAP…
format	Book Section
author	Al-Dhubaibi, Ahmed Abdullah Saad
author_facet	Al-Dhubaibi, Ahmed Abdullah Saad
author_sort	Al-Dhubaibi, Ahmed Abdullah Saad
title	The effects of management accounting practices on firm performance: antecedent factors and the role of managerial functions / Ahmed Abdullah Saad Al-Dhubaibi
title_short	The effects of management accounting practices on firm performance: antecedent factors and the role of managerial functions / Ahmed Abdullah Saad Al-Dhubaibi
title_full	The effects of management accounting practices on firm performance: antecedent factors and the role of managerial functions / Ahmed Abdullah Saad Al-Dhubaibi
title_fullStr	The effects of management accounting practices on firm performance: antecedent factors and the role of managerial functions / Ahmed Abdullah Saad Al-Dhubaibi
title_full_unstemmed	The effects of management accounting practices on firm performance: antecedent factors and the role of managerial functions / Ahmed Abdullah Saad Al-Dhubaibi
title_sort	effects of management accounting practices on firm performance: antecedent factors and the role of managerial functions / ahmed abdullah saad al-dhubaibi
publisher	Institute of Graduate Studies, UiTM
publishDate	2016
url	http://ir.uitm.edu.my/id/eprint/19897/ http://ir.uitm.edu.my/id/eprint/19897/2/ABS_AHMED%20ABDULLAH%20SAAD%20AL-DHUBAIBI%20TDRA%20VOL%2010%20IGS%2016.pdf
first_indexed	2023-09-18T23:03:31Z
last_indexed	2023-09-18T23:03:31Z
_version_	1777418330996473856

The effects of management accounting practices on firm performance: antecedent factors and the role of managerial functions / Ahmed Abdullah Saad Al-Dhubaibi

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