rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    non sort: The
    title: use of management accounting practices in small and medium-sized enterprises in Mogadishu, Somalia
  name:
    name part: Farah, Mohamed Abdirashid
    role:
      role term: creator
    role:
      role term: author
  name:
    name part: Julia Mohd Said
    role:
      role term: degree supervisor
  name:
    name part: Nor Hafizah Zainal Abidin
    role:
      role term: degree supervisor
  name:
    name part: International Islamic University Malaysia
    name part: Department of Accounting
  genre: Theses, IIUM local
  origin info:
    place:
      place term: my
    date issued: 2019
  language:
    language term: eng
  physical description:
    extent: xiv, 118 leaves : illustrations ; 30cm.
  abstract: Small and medium-sized enterprises (SMEs) in the context of post-civil war face greater challenge in the face of tremendous and rapid development in business environment. The needs to use information in making timely decisions is imperatively demanding. Hence, the use of financial and non-financial information from diverse management accounting practices tools would enhance the efficiency and effectiveness of business operations. Prior studies mostly concentrated on use of management accounting practices in manufacturing industry context. This study aims to provide findings on the use of management accounting practices in manufacturing, trading and services industry within the context of post-civil war where the use is still at the infancy stage. Also, studies about management accounting practices in smaller firms or SMEs in developing countries are still lacking. Therefore, there is a need for further study to contribute to filling the literature gap in MAPs in SMEs in a developing country, especially in reference to Somalia. This study examined the level usage of MAPs in Somali SMEs and factor that affect the level of usage of MAPs in Somali SMEs in Mogadishu. The questionnaires were distributed to 372 small and medium-sized enterprises in Mogadishu by using a purposive sampling method. The findings demonstrated that most responses from SMEs in Mogadishu have used budgeting systems and performance measurement systems compared to costing systems, decision support systems, and strategic management accounting. From the regression analysis, this study indicated that two out of five contingent factors influence management accounting practices. For instance, market competition and technology have been significantly and positively associated with the level of usage of management accounting practices. Nevertheless, the size of the firm, types of businesses and age of firm do not have a significant relationship with the level of usage of management accounting practices. Th…
  note: by Mohamed Abdirashid Farah
  note: Abstracts in English and Arabic.
  note: "A dissertation submitted in fulfilment of the requirement for the degree of Master of Science (Accounting)." --On title page.
  note: Thesis (MSACC)--International Islamic University Malaysia, 2019.
  note: Includes bibliographical references (leaves 102-113).
  subject:
    geographic code: a-my---
  subject:
    topic: Small business
    topic: Accounting
  subject:
    topic: Small business
    geographic: Somalia
  subject:
    topic: Accounting
    geographic: Somalia
  classification: HF5657
  identifier: http://studentrepo.iium.edu.my/handle/123456789/9413
  record info:
    record content source: UIAM
    record creation date: 200114
    language of cataloging:
      language term: eng