The use of costing information in Egypt: a research note

Sander van Triest

49 citations0/0 files storedJournal of Accounting & Organizational Change

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Accounting and Organizational Management Accounting Theory and Financial Reporting Accounting and Financial Management

Abstract

Purpose This paper aims to investigate the use of costing information in Egypt. Design/methodology/approach A survey was carried out of 40 Egyptian privately held firms in four sectors (pharmaceutical, foodstuff, chemical, and packing and wrapping industries). Findings The paper finds that the use and sophistication of costing information in Egypt is limited. No advanced accounting techniques seem to be applied, activity‐based costing concepts are largely unknown, and the main purpose of costing information is pricing decisions, rather than performance measurement, process improvement or cost reductions. Research limitations/implications Considerable problems were encountered in obtaining responses to the questionnaire. The results suggest that not all questions were understood by the respondents, which could be caused by the use of Western management (accounting) terms and concepts in the questionnaire with which the respondents were unfamiliar. Originality/value The paper is one of few surveys of management accounting practices in Africa, and (to the best of one's knowledge) the first in Egypt.

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References

1985Competitive Advantage: Creating and Sustaining Superior Performance 1999Evaluating the use of exploratory factor analysis in psychological research.1998Adoption and benefits of management accounting practices: an Australian study 2000An international comparison of strategic management accounting practices 2005Assessing the quality of evidence in empirical management accounting research: The case of survey studies 2004A contingency model of the association between strategy, environmental uncertainty and performance measurement: impact on organizational performance 1998The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors.2002Contingencies influencing the management accounting practices of Estonian manufacturing companies

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2010Management accounting system for hospitals: a research framework 2021Management Accounting Research on Africa 2013Management accounting change in an Egyptian organization: an institutional analysis 2017The Use of Management Accounting Practices by Romanian Small and Medium-Sized Enterprises: A Field Study

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