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TOPIC 1 : THE EVOLUTION OF MANAGEMENT ACCOUNTING (THE LEVEL OF…
TOPIC 1 : THE EVOLUTION OF MANAGEMENT ACCOUNTING
THE LEVEL OF SOPHISTICATION OF MANAGEMENT ACCOUNTING PRACTICES IN LIBYAN MANUFACTURING COMPANIES
PURPOSE
: Identify factor that cause MA changes and find out strength of association with the MA changes.
SAMPLE
: Responses need to have at least 5 years practical experience
DESIGN : Survey, Questionnaire, T-test for non response bias
FRAMEWORK (CONCEPTUAL) : Comprise not only application of practical techniques but also the skills and the role of management accounting
RESULT : Based on the factors which drive change in MA as a whole factors influencing change in MA roles, skills and techniques it shows a positive result.
LIMITATION : The finding where limited by the omission of the specific management accounting from the questionnaires.
IMPLICATION: In practical, MA innovation potential has increased and internal role of the MA show evidence of a more towards greater integration with management and in particular towards association with the strategies provide.
WHAT FACTORS DRIVE CHANGE IN MANAGEMENT ACCOUNTING IN MALAYSIAN ORGANISATION
PURPOSE
: To examine the extend to which traditional plus advance MAPS are being use in Libya manufacturing companies.
SAMPLE
: 154 identical questionnaires
DESIGN : Questionnaire
FRAMEWORK ( CONCEPTUAL) : Observe practice.
RESULT : The analysis review MAPS in Libya where still between stage 1 or stage 2 in IFAC base model.
LIMITATION: Restricted to manufacturing companies, services sectors companies rise their own particular issues and require separate in depth studies
IMPLICATION: Provide some insight into the barriers of applying the advanced MAPS which is they solved, will pave the way for Libyan organisations to complete globally in the future.
MANAGEMENT ACCOUNTING CHANGE IN DEVELOPING COUNTRIES: EVIDENCE FROM LIBYA
PURPOSE
: To investigate MA change in management accounting control system within two large public company in Libya.
SAMPLE
: The process of conducting and analyzing data, the data analysis stage was started after data collection was complete
DESIGN : Based on semi structure review
FRAMEWORK (THEORETICAL) : To provide explanation regarding how the MACS into companies were shape by various factors.
RESULT : Inconsistent with some of the findings in the preceding studies in MA and tent to model themselves on the foreign companies that they preserve to be more legitimate or successful.
LIMITATION : Focus on alternative theoretical perspective of the investigation of the process of change in MACS
IMPLICATION: By understanding the operation of MACS in the developing country