Title: Organisational culture's impact on management accounting and control practices in the United Arab Emirates

Authors: Walaa Wahid ElKelish; Robert C. Rickards

Addresses: Accounting Department, College of Business Administration (AACSB accredited), University of Sharjah, United Arab Emirates ' Department of Leadership, Organization and Administrative Sciences, German Police University, Münster, Germany

Abstract: This paper investigates the impact of organisational culture on management accounting and control (MAC) practices in the United Arab Emirates (UAE). Data were collected using a self-administered survey of companies and multiple regression analysis (ordinary least squares) was employed to test the study's hypotheses. Empirical results show internal organisational cultures characterised by high levels of adhocracy (adaptability) or low levels of hierarchy appear to be more conducive to the adoption of MAC practices. On the other hand, organisations with a more market-oriented culture seem to be less reliant on budgeting as a means for exerting management control. In addition, the service industry displays significant differences in its MAC practices relative to other sectors' behaviour. This investigation thus yields new insights into the influences affecting implementation of MAC practices, which is useful for researchers, corporate managers, and other stakeholders.

Keywords: management accounting; organisational culture; United Arab Emirates; UAE.

DOI: 10.1504/IJAAPE.2018.089408

International Journal of Accounting, Auditing and Performance Evaluation, 2018 Vol.14 No.1, pp.24 - 46

Received: 19 Aug 2016
Accepted: 02 Feb 2017
Published online: 23 Jan 2018 *

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