Articles liés à Change in Management Accounting and Control Systems

Change in Management Accounting and Control Systems - Couverture souple

Aboubaker Lasyoud, Alhashmi

 
9783639702279: Change in Management Accounting and Control Systems
Couverture souple
ISBN 10 : 3639702271 ISBN 13 : 9783639702279
Editeur : Scholars' Press, 2015

Synopsis

This book addresses two case studies of two large state-owned manufacturing companies in Libya. The study focuses on management accounting and control system (MACS) changes within the two companies. The study is motivated by the paucity of literature on management accounting practices in the developing countries in general and in Libya in particular. The case study approach adopted in conducting the present research was useful in exploring the dynamics of the MACS in the two organizations. Data were collected from three sources of evidence are semi-structured interviews, observations include the direct observation and the participant observation and various documents.New institutional sociology (NIS) perspective provided the theoretical framework to interpret and analyze the findings. The study also investigates the interplay between the institutional forces, market forces and intra - organizational power relationships. This analysis is essential to overcome the criticism of NIS that it downplays the role of market forces and intra - organizational power relations. The findings of the study have implications for understanding the operations of MACS in developing countries.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

À propos de l'auteur

Name: Alhashmi Aboubaker Lasyoud.Nationality: Libyan.Qualifications: Lecturer in Accounting, University of Zawia.

À propos de la quatrième de couverture

This book addresses two case studies of two large state-owned manufacturing companies in Libya. The study focuses on management accounting and control system (MACS) changes within the two companies. The study is motivated by the paucity of literature on management accounting practices in the developing countries in general and in Libya in particular. The case study approach adopted in conducting the present research was useful in exploring the dynamics of the MACS in the two organizations. Data were collected from three sources of evidence are semi-structured interviews, observations include the direct observation and the participant observation and various documents.New institutional sociology (NIS) perspective provided the theoretical framework to interpret and analyze the findings. The study also investigates the interplay between the institutional forces, market forces and intra - organizational power relationships. This analysis is essential to overcome the criticism of NIS that it downplays the role of market forces and intra - organizational power relations. The findings of the study have implications for understanding the operations of MACS in developing countries.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
Scholars' Press
Date d'édition
2015
Langue
anglais
ISBN 10 
3639702271
ISBN 13 
9783639702279
Reliure
Broché
Nombre de pages
560
Coordonnées du fabricant
non disponible
Personne responsable
non disponible