Contingency factors and strategic management accounting usage in the Algerian medium-sized enterprises

Contingency factors and strategic management accounting usage in the Algerian medium-sized enterprises

This study aims to examine the effect of the selected contingent factors (e.g. perceived environmental uncertainty, market orientation and, technology) on the practice of strategic management accounting usage in medium-sized manufacturing companies in Algerian. The research framework is based on con...

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Main Author: Bouzourine, Abdelhalim
Format: Thesis
Language:eng
eng
Published: 2017
Subjects:
HB615-715 Entrepreneurship
Risk and uncertainty
Property
HF5601-5689 Accounting
Online Access:https://etd.uum.edu.my/6774/1/s902896_01.pdf
https://etd.uum.edu.my/6774/2/s902896_02.pdf
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id my-uum-etd.6774
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Mohamed, Rapiah
topic HB615-715 Entrepreneurship
Risk and uncertainty
Property
HF5601-5689 Accounting
spellingShingle HB615-715 Entrepreneurship
Risk and uncertainty
Property
HF5601-5689 Accounting
Bouzourine, Abdelhalim
Contingency factors and strategic management accounting usage in the Algerian medium-sized enterprises
description This study aims to examine the effect of the selected contingent factors (e.g. perceived environmental uncertainty, market orientation and, technology) on the practice of strategic management accounting usage in medium-sized manufacturing companies in Algerian. The research framework is based on contingency theory. This study uses a survey method, and questionnaires are distributed to the top management of medium-sized manufacturing companies in Algeria to provide some evidence supporting the effect of contingent factors on the adoption of strategic management accounting techniques. To analyse the data collected, the Smart-PLS 3 used to test the hypotheses in this study. The results found that the factors from the contingent factors that have a positive and significant effect on strategic management accounting usage are perceived environmental uncertainty and market orientation, while, technology is not significant to strategic management accounting usage. The results provide implication to theoretical and practical. The findings contribute to the body of knowledge in strategic management accounting and contingency theory. The results provide evidence to top management in terms of the important factors that influence strategic management accounting usage.
format Thesis
qualification_name other
qualification_level Master's degree
author Bouzourine, Abdelhalim
author_facet Bouzourine, Abdelhalim
author_sort Bouzourine, Abdelhalim
title Contingency factors and strategic management accounting usage in the Algerian medium-sized enterprises
title_short Contingency factors and strategic management accounting usage in the Algerian medium-sized enterprises
title_full Contingency factors and strategic management accounting usage in the Algerian medium-sized enterprises
title_fullStr Contingency factors and strategic management accounting usage in the Algerian medium-sized enterprises
title_full_unstemmed Contingency factors and strategic management accounting usage in the Algerian medium-sized enterprises
title_sort contingency factors and strategic management accounting usage in the algerian medium-sized enterprises
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2017
url https://etd.uum.edu.my/6774/1/s902896_01.pdf
https://etd.uum.edu.my/6774/2/s902896_02.pdf
_version_ 1747828115732692992
spelling my-uum-etd.67742021-05-02T03:19:39Z Contingency factors and strategic management accounting usage in the Algerian medium-sized enterprises 2017 Bouzourine, Abdelhalim Mohamed, Rapiah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HB615-715 Entrepreneurship. Risk and uncertainty. Property HF5601-5689 Accounting This study aims to examine the effect of the selected contingent factors (e.g. perceived environmental uncertainty, market orientation and, technology) on the practice of strategic management accounting usage in medium-sized manufacturing companies in Algerian. The research framework is based on contingency theory. This study uses a survey method, and questionnaires are distributed to the top management of medium-sized manufacturing companies in Algeria to provide some evidence supporting the effect of contingent factors on the adoption of strategic management accounting techniques. To analyse the data collected, the Smart-PLS 3 used to test the hypotheses in this study. The results found that the factors from the contingent factors that have a positive and significant effect on strategic management accounting usage are perceived environmental uncertainty and market orientation, while, technology is not significant to strategic management accounting usage. The results provide implication to theoretical and practical. The findings contribute to the body of knowledge in strategic management accounting and contingency theory. The results provide evidence to top management in terms of the important factors that influence strategic management accounting usage. 2017 Thesis https://etd.uum.edu.my/6774/ https://etd.uum.edu.my/6774/1/s902896_01.pdf text eng public https://etd.uum.edu.my/6774/2/s902896_02.pdf text eng public other masters Universiti Utara Malaysia Aaker, D. (1988). Strategic Marketing Management. N. Y.: John Wiley & Sons. Abernethy, M. A., & Guthrie, C. H. 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