المستخلص: |
This is a working paper aiming at exploring the relationships among levels of deployment of contemporary management accounting practices (CMAPs) and levels of application of innovative managerial practices (IMPs) in Egyptian and Saudi manufacturing firms. Two main questions are addressed. First, what are the state- of -the art levels of deployment / application of CMAPs and IMPs in Egyptian and Saudi manufacturing firms. Second. whether there are significant correlations between the levels of deployment of CMAPs and the levels of application of IMPs in the surveyed firms. The paper discusses, briefly, the CMAPs and IMPs relationship. It then presents summary statistics of research responses based on interviewing managers of 240 and 124 Egyptian and Saudi medium / large manufacturing firms, respectively, in mid 2005. Surveyed firms were randomly selected and belong to various industry sectors in both countries. These summary statistics cover levels of deployment / application of nine CMAPs and six IMPs in use in the surveyed firms. The paper also provides salient comparisons on levels of application of the above incorporated variables between the reported results and those reported in previous international studies.
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