EMPIRICAL EVIDENCE ON THE USE OF MANAGEMENT ACCOUNTING TECHNIQUES IN A SAMPLE OF SAUDI MANUFACTURING COMPANIES

Abstract

This study examines the use of selected management accounting techniques by a sample of large and medium sized Saudi manufacturing companies. The analysis revealed that the vast majority of management accounting techniques that are the focus of this study are used. Traditional management accounting techniques are perceived to be important and are heavily used by participant companies. Although new management accounting techniques, such as ABC and JIT, are used by a limited number of participants, the result is in line with those reported by studies conducted in some developed countries.

Citation

El‐Ebaishi, M., Karbhari, Y. and Naser, K. (2003), "EMPIRICAL EVIDENCE ON THE USE OF MANAGEMENT ACCOUNTING TECHNIQUES IN A SAMPLE OF SAUDI MANUFACTURING COMPANIES", International Journal of Commerce and Management, Vol. 13 No. 2, pp. 74-101. https://doi.org/10.1108/eb047467