Title: Management accounting practices and managerial techniques and practices in manufacturing firms: Egyptian evidence

Authors: Ahmed B. Abdel-Maksoud

Addresses: Department of Accounting, Faculty of Business and Economics, United Arab Emirates University, P.O. Box 15551, Al-Ain, UAE

Abstract: The implementation of innovative managerial practices (IMPs) and manufacturing techniques is viewed as having considerable implications for management accounting practices. This study aims at exploring the relationships among levels of implementation of various IMPs, computerised manufacturing techniques (CMTs) and automated stock-handling systems (ASHSs) on one hand, and levels of deployment of advanced management accounting practices (AMAPs) in Egyptian manufacturing firms on the other. The paper presents findings from interviewing managers of 240 Egyptian manufacturing firms operating in the biggest three industrial areas in Egypt in mid-2005. The findings provide unequivocal evidence supporting the hypothesised significant positive correlations between levels of implementation of IMPs/CMTs and levels of deployment of AMAPs. In contrast, the hypothesised significant positive correlation between levels of implementation of ASHSs and levels of deployment of AMAPs is found to be influenced by firms| size, industry area and type firms belong to. The study findings contribute to AMAP literature in Egypt.

Keywords: advanced management accounting; advanced manufacturing technology; AMT; automated stock handling systems; ASHSs; computerised manufacturing; manufacturing industry; innovative managerial practices; Egypt; firm size.

DOI: 10.1504/IJMFA.2011.041756

International Journal of Managerial and Financial Accounting, 2011 Vol.3 No.3, pp.237 - 254

Published online: 29 Nov 2014 *

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