Variations in management accounting practices: explanatory factors / Ahmed Abdullah Saad Al-Dhubaibi …[et al.]
Variations in the management accounting practices (MAPs) of firms are evident. Many studies have observed various levels of MAP adoption and implementation, especially in developing countries. Surveys on MAP in developing countries have reported wide variations in such practices, with traditional MA...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA Cawangan Selangor
2015
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| Online Access: | https://ir.uitm.edu.my/id/eprint/29711/ |
| _version_ | 1848807308633571328 |
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| author | Al-Dhubaibi, Ahmed Abdullah Saad Abdul Rahman, Ibrahim Kamal Haniff, Mohd Nizal Mohd Sanusi, Zuraidah |
| author_facet | Al-Dhubaibi, Ahmed Abdullah Saad Abdul Rahman, Ibrahim Kamal Haniff, Mohd Nizal Mohd Sanusi, Zuraidah |
| author_sort | Al-Dhubaibi, Ahmed Abdullah Saad |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | Variations in the management accounting practices (MAPs) of firms are evident. Many studies have observed various levels of MAP adoption and implementation, especially in developing countries. Surveys on MAP in developing countries have reported wide variations in such practices, with traditional MAP being more popular than advanced MAP despite the advantages of the latter, as suggested by academicians and practitioners. This study investigates several factors that may explain the variations in the MAPs of firms in Yemen and highlights the role of firm owners and personnel in deciding and selecting the MAPs in their respective firms. Firms that operate in the various economic sectors of Yemen are included in the sample. The International Federation of Accountants (IFAC) framework on management accounting evolution is used to classify the MAP level of advancement. The ownership of firms, industry type, and educational level of Chief Financial Officers (CFOs) significantly explain the variations in the MAPs of firms in Yemen. Foreign ownership and highly educated CFOs can drive firms to adopt a more sophisticated MAP. Industry type also has a significant role in determining the level of MAP advancement. Interestingly, the MAP advancement level in the financial and banking sector is higher than that in other economic sectors, with natural resources-extracting firms demonstrating the second-highest MAP advancement level. These results improve our understanding of why some firms invest in upgrading their management accounting systems and targeting the best practices, while others tend to maintain their use of traditional MAPs. |
| first_indexed | 2025-11-14T22:40:46Z |
| format | Article |
| id | uitm-29711 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:40:46Z |
| publishDate | 2015 |
| publisher | Universiti Teknologi MARA Cawangan Selangor |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-297112022-07-05T05:56:47Z https://ir.uitm.edu.my/id/eprint/29711/ Variations in management accounting practices: explanatory factors / Ahmed Abdullah Saad Al-Dhubaibi …[et al.] apmaj Al-Dhubaibi, Ahmed Abdullah Saad Abdul Rahman, Ibrahim Kamal Haniff, Mohd Nizal Mohd Sanusi, Zuraidah Accounting. Bookkeeping Managerial accounting Malaysia Variations in the management accounting practices (MAPs) of firms are evident. Many studies have observed various levels of MAP adoption and implementation, especially in developing countries. Surveys on MAP in developing countries have reported wide variations in such practices, with traditional MAP being more popular than advanced MAP despite the advantages of the latter, as suggested by academicians and practitioners. This study investigates several factors that may explain the variations in the MAPs of firms in Yemen and highlights the role of firm owners and personnel in deciding and selecting the MAPs in their respective firms. Firms that operate in the various economic sectors of Yemen are included in the sample. The International Federation of Accountants (IFAC) framework on management accounting evolution is used to classify the MAP level of advancement. The ownership of firms, industry type, and educational level of Chief Financial Officers (CFOs) significantly explain the variations in the MAPs of firms in Yemen. Foreign ownership and highly educated CFOs can drive firms to adopt a more sophisticated MAP. Industry type also has a significant role in determining the level of MAP advancement. Interestingly, the MAP advancement level in the financial and banking sector is higher than that in other economic sectors, with natural resources-extracting firms demonstrating the second-highest MAP advancement level. These results improve our understanding of why some firms invest in upgrading their management accounting systems and targeting the best practices, while others tend to maintain their use of traditional MAPs. Universiti Teknologi MARA Cawangan Selangor 2015-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/29711/1/AJ_AHMED%20ABDULLAH%20SAAD%20AL-DHUBAIBI%20APMAJ%20B%2015.pdf Al-Dhubaibi, Ahmed Abdullah Saad and Abdul Rahman, Ibrahim Kamal and Haniff, Mohd Nizal and Mohd Sanusi, Zuraidah (2015) Variations in management accounting practices: explanatory factors / Ahmed Abdullah Saad Al-Dhubaibi …[et al.]. (2015) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 10 (2). pp. 1-24. ISSN 2550-1631 http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/369 |
| spellingShingle | Accounting. Bookkeeping Managerial accounting Malaysia Al-Dhubaibi, Ahmed Abdullah Saad Abdul Rahman, Ibrahim Kamal Haniff, Mohd Nizal Mohd Sanusi, Zuraidah Variations in management accounting practices: explanatory factors / Ahmed Abdullah Saad Al-Dhubaibi …[et al.] |
| title | Variations in management accounting practices: explanatory factors / Ahmed Abdullah Saad Al-Dhubaibi …[et al.] |
| title_full | Variations in management accounting practices: explanatory factors / Ahmed Abdullah Saad Al-Dhubaibi …[et al.] |
| title_fullStr | Variations in management accounting practices: explanatory factors / Ahmed Abdullah Saad Al-Dhubaibi …[et al.] |
| title_full_unstemmed | Variations in management accounting practices: explanatory factors / Ahmed Abdullah Saad Al-Dhubaibi …[et al.] |
| title_short | Variations in management accounting practices: explanatory factors / Ahmed Abdullah Saad Al-Dhubaibi …[et al.] |
| title_sort | variations in management accounting practices: explanatory factors / ahmed abdullah saad al-dhubaibi …[et al.] |
| topic | Accounting. Bookkeeping Managerial accounting Malaysia |
| url | https://ir.uitm.edu.my/id/eprint/29711/ https://ir.uitm.edu.my/id/eprint/29711/ |