An empirical study of the use of cost accounting systems in the Libyan agricultural firms

An empirical study of the use of cost accounting systems in the Libyan agricultural firms

The agricultural sector is one of the important contributors to Libyan economy. Most of the agricultural firms in Libya are government-owned and recently compelled to compete with foreign companies. Available literature shows that one of the challenges faced by the government-owned agricultural fi...

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Main Author: Fatah, Abobaker M Abdurahman
Format: Thesis
Language:eng
eng
Published: 2013
Subjects:
HF5601-5689 Accounting
Online Access:https://etd.uum.edu.my/4895/1/s92544.pdf
https://etd.uum.edu.my/4895/2/s92544_abstract.pdf
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eng
advisor Mat Zin, Rosliza
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Fatah, Abobaker M Abdurahman
An empirical study of the use of cost accounting systems in the Libyan agricultural firms
description The agricultural sector is one of the important contributors to Libyan economy. Most of the agricultural firms in Libya are government-owned and recently compelled to compete with foreign companies. Available literature shows that one of the challenges faced by the government-owned agricultural firms in Libya is the ever-increasing production costs. This results in the reduction of the country’s wheat production as the market price decreases. The importance of understanding the impact of the increasing costs motivates the thesis to investigate the nature of cost accounting systems in the agricultural firms which receives less attention than the manufacturing sector. The main objective of the thesis is to examine and understand the current practice of cost accounting systems in Libyan agricultural firms. Using a mixed-method explanatory design, three instruments were used to collect the data, namely a questionnaire-based survey, interviews and documentation analysis. A total of 57 questionnaires were distributed to government-owned agricultural firms in Libya. In addition, interviews with management accountants and documentation analysis were conducted to support the findings. A framework was developed based on the survey findings, which includes the influence of six contingent factors on the use of cost accounting systems. This study found that the firm size, cost structure, importance of cost information and legal obligation positively and significantly influence Libyan agricultural firms to use cost accounting systems. The influence of both competition and product diversity, on the other hand are not significant. The results of the study are expected to have implications for Libyan agricultural firms regarding the importance of using cost accounting systems in managing their production costs
format Thesis
qualification_name Ph.D.
qualification_level Doctorate
author Fatah, Abobaker M Abdurahman
author_facet Fatah, Abobaker M Abdurahman
author_sort Fatah, Abobaker M Abdurahman
title An empirical study of the use of cost accounting systems in the Libyan agricultural firms
title_short An empirical study of the use of cost accounting systems in the Libyan agricultural firms
title_full An empirical study of the use of cost accounting systems in the Libyan agricultural firms
title_fullStr An empirical study of the use of cost accounting systems in the Libyan agricultural firms
title_full_unstemmed An empirical study of the use of cost accounting systems in the Libyan agricultural firms
title_sort empirical study of the use of cost accounting systems in the libyan agricultural firms
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2013
url https://etd.uum.edu.my/4895/1/s92544.pdf
https://etd.uum.edu.my/4895/2/s92544_abstract.pdf
_version_ 1747827822684012544
spelling my-uum-etd.48952022-04-10T02:50:44Z An empirical study of the use of cost accounting systems in the Libyan agricultural firms 2013 Fatah, Abobaker M Abdurahman Mat Zin, Rosliza Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting The agricultural sector is one of the important contributors to Libyan economy. Most of the agricultural firms in Libya are government-owned and recently compelled to compete with foreign companies. Available literature shows that one of the challenges faced by the government-owned agricultural firms in Libya is the ever-increasing production costs. This results in the reduction of the country’s wheat production as the market price decreases. The importance of understanding the impact of the increasing costs motivates the thesis to investigate the nature of cost accounting systems in the agricultural firms which receives less attention than the manufacturing sector. The main objective of the thesis is to examine and understand the current practice of cost accounting systems in Libyan agricultural firms. Using a mixed-method explanatory design, three instruments were used to collect the data, namely a questionnaire-based survey, interviews and documentation analysis. A total of 57 questionnaires were distributed to government-owned agricultural firms in Libya. In addition, interviews with management accountants and documentation analysis were conducted to support the findings. A framework was developed based on the survey findings, which includes the influence of six contingent factors on the use of cost accounting systems. This study found that the firm size, cost structure, importance of cost information and legal obligation positively and significantly influence Libyan agricultural firms to use cost accounting systems. The influence of both competition and product diversity, on the other hand are not significant. The results of the study are expected to have implications for Libyan agricultural firms regarding the importance of using cost accounting systems in managing their production costs 2013 Thesis https://etd.uum.edu.my/4895/ https://etd.uum.edu.my/4895/1/s92544.pdf text eng public https://etd.uum.edu.my/4895/2/s92544_abstract.pdf text eng public Ph.D. doctoral Universiti Utara Malaysia Abd-Almajeed, A. (2007). Industrial river. Retrieved from http://www.alarab.co.uk/previous pages/Alarab%20Daily/2007/08/08-20/p06.pdf. Abdel-Al, S. F., & Mclellan, J. D. (2011). Management accounting practices in Egypt– A transitional economy country. Management Accounting – Business & Management, 18(2), 105–120. Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK based empirical analysis. British Accounting Review, 40, 2–27. Abernethy, M. A., Lillis, A. M., Brownell, P., & Carter, P. (2001). 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