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AuthorYoussef, Mayada Abd El Aziz
AuthorMoustafa, Esam E.
AuthorMahama, Habib
Available date2022-12-25T07:52:22Z
Publication Date2020-06-25
Publication NamePacific Accounting Review
Identifierhttp://dx.doi.org/10.1108/PAR-10-2019-0133
CitationYoussef, 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.
ISSN0114-0582
URIhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85087067393&origin=inward
URIhttp://hdl.handle.net/10576/37557
AbstractPurpose: 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.
Languageen
PublisherEmerald
SubjectCost measurement techniques
Management accounting techniques
Management control system characteristics
Performance measurement techniques
Societal institutions
United Arab Emirates
TitleThe mediating role of management control system characteristics in the adoption of management accounting techniques
TypeArticle
Pagination421-442
Issue Number4
Volume Number32
dc.accessType Abstract Only


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