EMPIRICAL EVIDENCE ON THE USE OF MANAGEMENT ACCOUNTING TECHNIQUES IN A SAMPLE OF SAUDI MANUFACTURING COMPANIES

International Journal of Commerce and Management

ISSN: 1056-9219

Publication date: 1 February 2003

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.

Citation

El‐Ebaishi, M., Karbhari, Y. and Naser, K. (2003), "EMPIRICAL EVIDENCE ON THE USE OF MANAGEMENT ACCOUNTING TECHNIQUES IN A SAMPLE OF SAUDI MANUFACTURING COMPANIES", International Journal of Commerce and Management, Vol. 13 No. 2, pp. 74-101. https://doi.org/10.1108/eb047467

Download as .RIS

Publisher

:

MCB UP Ltd

Copyright © 2003, MCB UP Limited

To read the full version of this content please select one of the options below

You may be able to access this content by logging in via Shibboleth, Open Athens or with your Emerald account.
To rent this content from Deepdyve, please click the button.
If you think you should have access to this content, click the button to contact our support team.