د / مروة حسن محمد حسان
This study aims to respond to the recent call for more research, investigating the applicability of management accounting practices (MAPs), in small and medium sized enterprises (SMEs), particularly those operating in developing economies.
Accordingly, stemming from escalating importance of SMEs in the development of the Egyptian economy, this study employs a questionnaire, to collect information about the extent of usage of five MAPs (namely, cost accounting systems, budgeting systems, financial and non-financial performance evaluation tools, decision support systems, and strategic management accounting systems), by SMEs that are listed on the Nile Exchange (NILEX), and those operating in Gamasa Industrial Zone, at Dakahlia Governorate.
Additionally, the study questionnaire investigates the main determinants of usage of MAPs by SMEs operating in Egypt. The study results suggest that MAPs are employed by Egyptian SMEs at varying degrees.
The reliance on advanced MAPs is not as common as traditional ones. However, employing advanced MAPs by some SMEs is a good sign that there is an awareness among accountants and owners in such SMEs about the types and uses of different MAPs. On the other hand, results generated through regression analysis, indicate that the extent of usage of MAPs is significantly and positively influenced by owner/manager belief in the importance of MAPs, listing status, company size, SME industry, and employment of technology within the firm. These results lend support to the contingency theory.
Accordingly, the study made a number of recommendations including increasing awareness about the advantages of using MAPs among owners of SMEs and the need to provide training to inform them about management accounting different practices and uses of each, as well as the necessity of reviewing and developing management accounting modules that are taught by Accounting professors at Egyptian universities. On the other hand, the findings of this study could be considered as a starting point for further future research, targeting a greater number of Egyptian SMEs, as well as other MENA developing economies.
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