Factors Influencing Management Accounting Change Case of Algerian Companies
| المصدر: | مجلة البشائر الاقتصادية |
|---|---|
| الناشر: | جامعة طاهري محمد، بشار - كلية العلوم الاقتصادية والعلوم التجارية وعلوم التسيير |
| المؤلف الرئيسي: | Mesbah, Yakout (Author) |
| المجلد/العدد: | مج7, ع3 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2021
|
| الشهر: | ديسمبر |
| الصفحات: | 993 - 1007 |
| DOI: |
10.33704/1748-007-003-060 |
| ISSN: |
2437-0932 |
| رقم MD: | 1203326 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Management Accounting Change | Factors | Contingency Theory | PLS | Algerian Companies
|
| رابط المحتوى: |
عدد مرات التحميل
3
| LEADER | 01708nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 1950174 | ||
| 024 | |3 10.33704/1748-007-003-060 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |9 643854 |a Mesbah, Yakout |e Author | ||
| 245 | |a Factors Influencing Management Accounting Change Case of Algerian Companies | ||
| 260 | |b جامعة طاهري محمد، بشار - كلية العلوم الاقتصادية والعلوم التجارية وعلوم التسيير |c 2021 |g ديسمبر | ||
| 300 | |a 993 - 1007 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b This article aims to study the factors that influence management accounting change’ by focusing on the contingency theory. This study contains a theoretical model that explains the relationships between the contingent variables and management accounting change. Using smart PLS3 software, the results obtained indicate that the differentiation strategy is the most important variable affecting changes in management accounting systems, and that the relationship between competition and changes in management accounting systems is mediated by a differentiation strategy and a decentralized organizational form. | ||
| 653 | |a المحاسبة الإدارية |a النظم المحاسبية |a المؤسسات الجزائرية | ||
| 692 | |b Management Accounting Change |b Factors |b Contingency Theory |b PLS |b Algerian Companies | ||
| 773 | |4 الاقتصاد |6 Economics |c 060 |e A-Bashaer Economic Journal |f Mağallaẗ al-bašā’ir al-iqtiṣādiyaẗ |l 003 |m مج7, ع3 |o 1748 |s مجلة البشائر الاقتصادية |v 007 |x 2437-0932 | ||
| 856 | |u 1748-007-003-060.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1203326 |d 1203326 | ||
عناصر مشابهة
-
Management Accounting Change in Saudi Universities : Cas Study
بواسطة: Al Asiry, Majedh منشور: (2011) -
The Diffusion of Management Accounting Innovations : A Study of the Factors Influencing the Adoption, Implementation Levels and Success of ABC
بواسطة: Al Omiri, Mohammed Fawaz R. منشور: (2003) -
Factors Influencing The Adoption of Strategic Management Accounting: The Context of Jordanian Manufacturing Companies
بواسطة: Al Burdini, Nidal Mustafa منشور: (2015) -
The Mediating Role of the Management Accounting Information System between the Relationship Innovation Strategy and Financial Performance in the Jordanian Industrial Companies
بواسطة: صالح، قيس ياسر أحمد منشور: (2022) -
Prospects of Implementation the ABC Method as a Management Accounting Tool in Algerian Companies
بواسطة: Bouadam, Mounir منشور: (2024)
