The Use of Costing Tools in Manufacturing Companies in Egypt: An Empirical Study
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | Samuel, Sylvia Anis (Author) |
| مؤلفين آخرين: | Kadous, Hamdy Mahmoud (Co-Author) |
| المجلد/العدد: | مج22, ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2018
|
| الشهر: | أكتوبر |
| الصفحات: | 71 - 95 |
| ISSN: |
2356-8402 |
| رقم MD: | 929951 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Costing Tools | The Manufacturing Sector | Egypt
|
| رابط المحتوى: |
عدد مرات التحميل
76
| المستخلص: |
Purpose - This paper aims to identify and gain insights into the extent to which the manufacturing companies in Egypt use of the costing tools. Research Hypothesis - This research aims to test the following hypothesis “The manufacturing companies in Egypt apply the contemporary costing tools” Design/methodology/approach — This study collects and analyses data from a questionnaire survey of 34 practitioners in different manufacturing companies in Egypt. Findings - Manufacturing companies in Egypt apply the traditional costing tools, which contribute to the research-practice gap in management accounting in Egypt. Research limitations/implications - As one of the few empirically- based, theoretically informed investigations exploring the different costing tools found in literature and the application of these tools in practice. This study provides insights into the use of costing tools in the manufacturing companies in Egypt, rather than finding “the reasons” for non-application. Its findings, therefore, serve as a foundational basis for further empirical and theoretical inquiry. Originality/value - This study contributes to the conversation about the “research-practice gap” in management accounting by adopting a survey to obtain evidence about the real practice of costing tools in Egypt. |
|---|---|
| ISSN: |
2356-8402 |
عناصر مشابهة
-
Activity - Based Costing in Jordanian Manufacturing Companies
بواسطة: Khasharmch, Hussein منشور: (2002) -
A Survey of Cost Accounting Practices in Bahraini Manufacturing Companies
بواسطة: Ramadan, Sayel منشور: (1998) -
The Adoption of Management Accounting Tools in the Egyptian Manufacturing Sector: Traditional vs Contemporary Tools
بواسطة: Yousef, Hesham Ahmed Mahmoud منشور: (2021) -
Implementing the ABC System in Saudi Manufacturing Companies
بواسطة: Al Omair, Mohammed منشور: (2011) -
Impact of Marketing Costs and the Research and Development on the Profitability of Egypt's Pharmaceutical Companies
بواسطة: Abdo, Bassant Badr Eldin منشور: (2019)
