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Article
Publication date: 1 February 2012

Ahmed Abdel‐Maksoud, Wagdy Abdallah and Mayada Youssef

The purpose of this paper is to investigate the impact of managers’ perception of the importance of aspects of competition on levels of deployment of contemporary…

Abstract

Purpose

The purpose of this paper is to investigate the impact of managers’ perception of the importance of aspects of competition on levels of deployment of contemporary management accounting practices (CMAPs) and analyzing that impact on levels of implementation of innovative managerial practices (IMP) and advanced manufacturing technologies (AMTs) in use in Egyptian manufacturing firms.

Design/methodology/approach

A survey of manufacturing firms operating in the three biggest industrial areas in Egypt was carried out in 2005. Data were collected through interviews, using structured questionnaire forms, which were carried out with managers of the surveyed firms.

Findings

The research findings indicate that within the six aspects, quality came first in ranking, followed by customer service and delivery, second and third, then innovation, price and flexibility respectively. Interestingly, respondents rank highly the importance of all aspects of competition included. Findings also show high levels of implementation of CMAPs and IMPs in the surveyed firms, while levels of implementation of CMTs are found to be below average.

Originality/value

The paper adds to the knowledge of contemporary management accounting practices and managerial techniques in Egyptian firms.

Article
Publication date: 1 June 2015

Ahmed Abdel-Maksoud and Bahgat Abdel-Maksoud

The purpose of this study is to propose a performance measurement (PM) model for agricultural extension agents. Based on an interdisciplinary approach, management…

1258

Abstract

Purpose

The purpose of this study is to propose a performance measurement (PM) model for agricultural extension agents. Based on an interdisciplinary approach, management accounting-agricultural extension, the study has three main research objectives: highlight the main concepts to be embedded in a PM model for agricultural extension agents in an agricultural extension organization (RO1); identify main PM components of the proposed PM model for agricultural extension agents (RO2); and investigate empirically the causal relationships in the proposed PM model (RO3).

Design/methodology/approach

An interdisciplinary literature review and a proposed PM model for agricultural extension agents are presented (RO1 and RO2). An empirical survey is incorporated, carried out in early 2011 (RO3), to examine three groups, totaling around 274 respondents. Data were collected through personal interviews using structured questionnaire forms. Path analysis technique was applied.

Findings

The authors propose a PM model consisting of five components. The five components are: agricultural extension agents’ characteristics, agents’ work attitudes, services provided, use of agricultural extension services and farmers’ satisfaction with agricultural extension services. The overall findings of the empirical surveys were found to validate the suggested causal relations among the components of the model. Findings indicate that 85 per cent of changes in farmers’ satisfaction with services are explained by changes in the preceding variables in the model.

Research limitations/implications

It is, however, important to view this study with a few limitations in mind; for instance, using a survey method (e.g. sampling and the use of questionnaires in data collection); and the constraints associated with the model. That is to say that the components of the model could be further increased to incorporate other aspects of stakeholders, e.g. the economic impact of governmental financial policies on tax and the customs duties on agricultural products.

Practical implications

A Food and Agriculture Organization of the United Nations agricultural extension reference manual recommends certain purposes for a PM in agricultural extension organizations; interestingly, all these are already embedded in the proposed PM model, which makes it unequivocally a useful PM model for agriculture extension agents in agricultural extension organizations worldwide. Furthermore, the proposed model contributes significantly to agricultural extension practitioners and academics alike. It focuses the attention of agricultural extension organizations on the causal relationships among the model’s components. These components are linked to the agricultural extension organization strategies.

Social implications

In addition to the practical implications above, the proposed PM model demonstrates the need for placing equal importance on all five components included and setting performance indicator (PI) targets.

Originality/value

The importance of this study emerges from the fact that it is helpful to examine the development and implementation of PM models across various disciplines to enhance understanding. The PM model overcomes the shortcomings in previous PM models of agricultural extension agents’ criteria/models in the agricultural extension literature. It is not merely a theoretically proposed model because the proposed causal relations amongst its variables are empirically investigated. Following management accounting and strategy theories, the authors propose that the relative importance of the attributes of PI in the proposed model differs according to each agricultural extension organization’s strategy, size and organizational structure.

Details

Journal of Accounting & Organizational Change, vol. 11 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Book part
Publication date: 8 September 2017

Hassan R. HassabElnaby, Ahmed Abdel-Maksoud and Amal Said

Decision-making rationality is said to be bounded by managers’ cognitive capabilities. Recent studies indicate that accounting functions evolved to augment the cognitively…

Abstract

Decision-making rationality is said to be bounded by managers’ cognitive capabilities. Recent studies indicate that accounting functions evolved to augment the cognitively bounded human brain in handling complex economic exchanges. The neuroscience discipline suggests that human brains have the ability to implement “automatic” processes of positive versus negative emotional stimuli to make rational decisions. Neuroscientific evidence shows that the activations in the ventral striatum decrease with negative emotional information/motives and increase with positive emotional information/motives. The authors, hence, argue that our understanding of the decision-making rationality in financial and managerial decisions could be enhanced by using a functional neuroimaging approach.

Decision-making rationality has been focal in debt covenant violation and earnings management research. The contracting theory predicts a relationship between managers’ decisions and the proximity of violating debt covenants. However, no prior research has investigated brain activities associated with the evaluation of debt covenant violation and earnings management. Meanwhile, in another strand of research, there is an extensive prior literature concerning the consequences of managers’ decisions and the use of accounting information in relation to their evaluative style, i.e., supervisory style. The authors argue that the relationship between the proximity to debt covenants violation and earnings management incentives is contingent upon managers’ supervisory style. However, no previous research has examined the impact of the supervisory style on earnings management in the context of the proximity to debt covenants violation and other earnings management incentives.

In this research note, we argue that neuroaccounting could be relied on to examine the relationship between the proximity to debt covenants and earnings management, contingent upon managers’ supervisory style, by capturing brain activities. The adoption of the neuroscience functional neuroimaging approach in this field should contribute to the understanding of managers’ behaviors and provide implications for research and practitioners. The goal of this research note is to provide a new avenue for future research in this field.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78714-527-6

Keywords

Article
Publication date: 12 October 2015

Ahmed Abdel-Maksoud, Said Elbanna, Habib Mahama and Raili Pollanen

The purpose of this paper is to investigate how the importance of different components of strategic performance measurement systems (SPMS) and their deployment influence…

2134

Abstract

Purpose

The purpose of this paper is to investigate how the importance of different components of strategic performance measurement systems (SPMS) and their deployment influence the use of performance information from the SPMS in making strategic decisions.

Design/methodology/approach

Data were collected through a survey of 143 managers of Canadian public organizations.

Findings

The findings indicate that two SPMS components, namely, the importance of non-financial performance measures and the use of operational efficiency measures, have significant positive associations with performance information use for strategy implementation and strategy assessment decisions. The extent to which SPMS models were used is found to be positively associated with performance information use for strategy implementation, but not for strategy assessment, decisions. Furthermore, the relationships between SPMS variables and strategic decision making are moderated by information systems/data limitations and management’s commitment to attaining strategic goals. Managerial skills acquired through training or experience with SPMS also contribute positively to such relationships.

Research limitations/implications

The results are affected by limitations associated with the survey method used.

Practical implications

The findings could be useful for supporting public policy, strategic decision making, public service improvement, operational efficiency, and effectiveness.

Originality/value

The study contributes to public management and performance measurement literature by investigating multiple determinants of performance information use in a cross-section of Canadian public organizations.

Details

International Journal of Public Sector Management, vol. 28 no. 7
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 1 March 2004

Ahmed B. Abdel‐Maksoud

This paper provides a tentative framework for exploring the relationships between the measurement of non‐financial performance on the shopfloor of manufacturing firms and…

2717

Abstract

This paper provides a tentative framework for exploring the relationships between the measurement of non‐financial performance on the shopfloor of manufacturing firms and a range of organisational and environmental factors. It is part of an ongoing project examining whether the extent of innovative managerial practices, advanced manufacturing technologies, contemporary management accounting practices, employee involvement, employee skills and training, and aspects of the market competition affect the existence and importance of non‐financial performance measures actually used on the shopfloors of UK manufacturing firms. To achieve this objective a questionnaire survey of over 2,000 UK manufacturing firms was undertaken.

Details

Journal of Manufacturing Technology Management, vol. 15 no. 2
Type: Research Article
ISSN: 1741-038X

Keywords

Book part
Publication date: 8 September 2017

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78714-527-6

Content available
Article
Publication date: 25 February 2014

110

Abstract

Details

Journal of Accounting & Organizational Change, vol. 10 no. 1
Type: Research Article
ISSN: 1832-5912

Content available
Article
Publication date: 26 February 2014

253

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 3
Type: Research Article
ISSN: 0951-3574

Content available
Article
Publication date: 13 September 2013

183

Abstract

Details

Journal of Accounting & Organizational Change, vol. 9 no. 3
Type: Research Article
ISSN: 1832-5912

Content available
Article
Publication date: 29 April 2014

104

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 4
Type: Research Article
ISSN: 0951-3574

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