2023_The Mediating Effect of Internal Factors on The Relationship Between External Factors and Adoption of Management Accounting Tools in Libyan Manufacturing Companies
| Format: | General Document |
|---|
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| building | INTELEK Repository |
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| collectionurl | https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection3 |
| copyright | Copyright©PWB2025 |
| country | Malaysia |
| date | 2023-08-06 |
| format | General Document |
| id | 16045 |
| institution | UniSZA |
| originalfilename | THEMED~1.PDF |
| recordtype | oai_dc |
| resourceurl | https://intelek.unisza.edu.my/intelek/pages/view.php?ref=16045 |
| sourcemedia | Server storage Scanned document |
| spelling | 16045 https://intelek.unisza.edu.my/intelek/pages/view.php?ref=16045 https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection3 General Document Malaysia Library Staff (Top Management) Library Staff (Management) Library Staff (Support) Terengganu Faculty of Languages & Communication English application/pdf 1.5 Server storage Scanned document Universiti Sultan Zainal Abidin UniSZA Private Access UNIVERSITI SULTAN ZAINAL ABIDIN SAMBox 2.4.24; modified using iTextSharp™ 5.5.10 ©2000-2016 iText Group NV (AGPL-version) Copyright©PWB2025 382 THEMED~1.PDF 2023_The Mediating Effect of Internal Factors on The Relationship Between External Factors and Adoption of Management Accounting Tools in Libyan Manufacturing Companies 2023-08-06 Management accounting—Research Adoption of management accounting tools Internal and external factors in technology adoption Mediating role of internal factors The socio-economic and political situation in Libya has brought about radical changes to the country’s business environment. In the early 2012, the transition of the market system and regulations from a planned to a market economy ensued. Which led to the fundamental changes in the state-owned business enterprises, with the forefront of such changes being restructuring, FDI growth. Such changes have highlighted the need to use management accounting tools (MATs) to satisfy the new business environment demands. This study primarily aimed to determine the extent of usage, perceived benefits and obstacles to MATs adoption among manufacturing companies in Libya, and to examine the influence of the organisational structure, and strategy mediates the relationship between market competition, environmental uncertainty, technology and adoption of MATs. These relationships were examined in-depth through the use of a theoretical contingency model (selection approach). The hypothesized relationships among the constructs were tested using a quantitative method, and cross-sectional, survey study approach involving the financial accountants and managers of Libyan manufacturing firms. There were 250 respondents to the study, selected using simple random sampling method, and they were requested to respond to items gauged on a 5-point interval scale. The data collected from the respondents were analysed through the use of Structural Equation Modeling (SEM), of IBM SPSS AMOS version 24.0. The study findings indicated that the companies have adopted majority of the MATs mentioned in the survey albeit their adoption rate is lower than that compared to other companies examined in prior related studies. The results also indicated support for the direct and indirect effects of the constructs – where organisational structure and organisational strategy were both found to have full mediating effects on market competition, environmental uncertainty, technology, and MATs adoption. Based on the results of the structural model, market competition, environmental uncertainty, technology, organisational structure and strategy managed to explain 46% of the total variance in MATs adoption. This study contributed to shows that organisational structure and strategy fully mediates the relationship between the constructs of market competition, environmental uncertainty, technology, and the adoption of MATs, other words, without internal factors, the external factors can’t effect on adoption of MATs. Moreover, it is aware of this fact and serves to contribute to minimizing the gap of studies in the context of developing nations, particularly Libya. The findings may be comparable to other studies that are survey-based. Practically, this study is to overcome the limitations of previous studies undertaken in Libya. as; a lack of in depth studies related to MATs in Libya. Dissertations, Academic Thesis |
| spellingShingle | 2023_The Mediating Effect of Internal Factors on The Relationship Between External Factors and Adoption of Management Accounting Tools in Libyan Manufacturing Companies |
| state | Terengganu |
| subject | Management accounting—Research Dissertations, Academic |
| summary | The socio-economic and political situation in Libya has brought about radical changes to the country’s business environment. In the early 2012, the transition of the market system and regulations from a planned to a market economy ensued. Which led to the fundamental changes in the state-owned business enterprises, with the forefront of such changes being restructuring, FDI growth. Such changes have highlighted the need to use management accounting tools (MATs) to satisfy the new business environment demands. This study primarily aimed to determine the extent of usage, perceived benefits and obstacles to MATs adoption among manufacturing companies in Libya, and to examine the influence of the organisational structure, and strategy mediates the relationship between market competition, environmental uncertainty, technology and adoption of MATs. These relationships were examined in-depth through the use of a theoretical contingency model (selection approach). The hypothesized relationships among the constructs were tested using a quantitative method, and cross-sectional, survey study approach involving the financial accountants and managers of Libyan manufacturing firms. There were 250 respondents to the study, selected using simple random sampling method, and they were requested to respond to items gauged on a 5-point interval scale. The data collected from the respondents were analysed through the use of Structural Equation Modeling (SEM), of IBM SPSS AMOS version 24.0. The study findings indicated that the companies have adopted majority of the MATs mentioned in the survey albeit their adoption rate is lower than that compared to other companies examined in prior related studies. The results also indicated support for the direct and indirect effects of the constructs – where organisational structure and organisational strategy were both found to have full mediating effects on market competition, environmental uncertainty, technology, and MATs adoption. Based on the results of the structural model, market competition, environmental uncertainty, technology, organisational structure and strategy managed to explain 46% of the total variance in MATs adoption. This study contributed to shows that organisational structure and strategy fully mediates the relationship between the constructs of market competition, environmental uncertainty, technology, and the adoption of MATs, other words, without internal factors, the external factors can’t effect on adoption of MATs. Moreover, it is aware of this fact and serves to contribute to minimizing the gap of studies in the context of developing nations, particularly Libya. The findings may be comparable to other studies that are survey-based. Practically, this study is to overcome the limitations of previous studies undertaken in Libya. as; a lack of in depth studies related to MATs in Libya. |
| title | 2023_The Mediating Effect of Internal Factors on The Relationship Between External Factors and Adoption of Management Accounting Tools in Libyan Manufacturing Companies |
| title_full | 2023_The Mediating Effect of Internal Factors on The Relationship Between External Factors and Adoption of Management Accounting Tools in Libyan Manufacturing Companies |
| title_fullStr | 2023_The Mediating Effect of Internal Factors on The Relationship Between External Factors and Adoption of Management Accounting Tools in Libyan Manufacturing Companies |
| title_full_unstemmed | 2023_The Mediating Effect of Internal Factors on The Relationship Between External Factors and Adoption of Management Accounting Tools in Libyan Manufacturing Companies |
| title_short | 2023_The Mediating Effect of Internal Factors on The Relationship Between External Factors and Adoption of Management Accounting Tools in Libyan Manufacturing Companies |
| title_sort | 2023_the mediating effect of internal factors on the relationship between external factors and adoption of management accounting tools in libyan manufacturing companies |