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المؤلفYoussef, Mayada Abd El Aziz
المؤلفMoustafa, Esam E.
المؤلفMahama, Habib
تاريخ الإتاحة2022-12-25T07:52:22Z
تاريخ النشر2020-06-25
اسم المنشورPacific Accounting Review
المعرّفhttp://dx.doi.org/10.1108/PAR-10-2019-0133
الاقتباسYoussef, M. A. E. A., Moustafa, E. E., & Mahama, H. (2020). The mediating role of management control system characteristics in the adoption of management accounting techniques. Pacific Accounting Review.
الرقم المعياري الدولي للكتاب0114-0582
معرّف المصادر الموحدhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85087067393&origin=inward
معرّف المصادر الموحدhttp://hdl.handle.net/10576/37557
الملخصPurpose: This study aims to investigate the mediating role of management control system (MCS) characteristics in the relationship between state type, reflected through societal institutions (SIs), and two sets of management accounting techniques (MATs), namely, performance measurement techniques (PMTs) and cost measurement techniques (CMTs). Design/methodology/approach: Structural equation modeling was used to analyze data from a cross-sectional survey of 136 firms in the United Arab Emirates (UAE). Findings: The findings show a direct positive impact of state-type construct on MCS characteristics, and that MCS characteristics partially mediate the reported significant relationships between state type and the use of PMTs. While the findings show a similar positive relationship between state type and CMTs, MCS characteristics do not mediate this relationship. Research limitations/implications: Although these results are affected by limitations associated with the survey method used, they are useful in explaining the necessary conditions supporting the use of MATs in general and performance measurement techniques in particular. Practical implications: The study uses a cross-section of companies in the UAE, an attractive global investment destination, as its sample. The results can help investors better understand the choice of MATs in the UAE and its relation to MCS characteristics. Originality/value: This study contributes to management accounting literature by determining the mediating role of MCS characteristics on the relationship between state type and the choice of two sets of MATs, whereas existing literature assumes a direct relation between the two.
اللغةen
الناشرEmerald
الموضوعCost measurement techniques
Management accounting techniques
Management control system characteristics
Performance measurement techniques
Societal institutions
United Arab Emirates
العنوانThe mediating role of management control system characteristics in the adoption of management accounting techniques
النوعArticle
الصفحات421-442
رقم العدد4
رقم المجلد32
dc.accessType Abstract Only


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