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02336nam a22002297a 4500 |
| 001 |
1676952 |
| 041 |
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|a eng
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| 044 |
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|b مصر
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| 100 |
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|9 499256
|a Samuel, Sylvia Anis
|e Author
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| 245 |
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|a The Use of Costing Tools in Manufacturing Companies in Egypt:
|b An Empirical Study
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| 260 |
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|b جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
|c 2018
|g أكتوبر
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| 300 |
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|a 71 - 95
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| 336 |
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|a بحوث ومقالات
|b Article
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| 520 |
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|b 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.
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| 653 |
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|a المحاسبة الإدارية
|a محاسبة التكاليف
|a الشركات الصناعية
|a مصر
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| 692 |
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|b Costing Tools
|b The Manufacturing Sector
|b Egypt
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| 700 |
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|a Kadous, Hamdy Mahmoud
|e Co-Author
|9 499257
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| 773 |
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|4 الاقتصاد
|4 إدارة الأعمال
|6 Economics
|6 Business
|c 038
|f Al-Fikr Al-Muhasabī
|l 003
|m مج22, ع3
|o 0541
|s الفكر المحاسبي
|t Accounting Thought
|v 022
|x 2356-8402
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| 856 |
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|u 0541-022-003-038.pdf
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| 930 |
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|d y
|p y
|q n
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| 995 |
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|a EcoLink
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| 999 |
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|c 929951
|d 929951
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