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The mediating role of management control system characteristics in the adoption of management accounting techniques

Youssef, Mayada Abd El-Aziz; Moustafa, Esam E.; Mahama, … - In: Pacific Accounting Review 32 (2020) 4, pp. 421-442

Purpose: This study aims to investigate the mediating role of management control system (MCS) characteristics in the relationship between state type, reflected through societal institutions (SIs), and two sets of management accounting techniques (MATs), namely, performance measurement...

Persistent link: https://www.econbiz.de/10012279519

Electronic commerce and management accountants in Egypt : new opportunities and threats

Youssef, Mayada Abd el-Aziz - In: Cases on business and management in the MENA region : …, (pp. 27-40). 2011

Persistent link: https://www.econbiz.de/10009406317

Influence of control system characteristics on the choice of management accounting techniques in an emerging economy: the case of the United Arab Emirates

Youssef, Mayada Abd El-Aziz; Moustafa, Esam Eldin - In: International Journal of Accounting and Finance 4 (2014) 4, pp. 378-397

There has been sustained interest in explaining why firms adopt different management accounting techniques (MATs). The study differs from prior studies in looking for relationships between the management control system (MCS) characteristics and the choice of a particular set of MATs in a sample...

Persistent link: https://www.econbiz.de/10011095543

CEO masculine behavior and earnings management : does ethnicity matter?

Tamer Elsheikh; Hafiza Aishah Hashim; Nor Raihan Mohamad; … - In: Journal of financial reporting & accounting : JFRA 23 (2025) 3, pp. 959-983

Persistent link: https://www.econbiz.de/10015418976

Management accounting change : critical review and a new contextual framework

Alsharari, Nizar Mohammad; Dixon, Robert; Youssef, … - In: Journal of accounting & organizational change 11 (2015) 4, pp. 476-502

Persistent link: https://www.econbiz.de/10011400345

Electronic commerce and change in management accounting practices in an Egyptian organization

Youssef, Mayada Abd el-Aziz - In: Strategic e-commerce systems and tools for competing in …, (pp. 189-205). 2015

Persistent link: https://www.econbiz.de/10010509136

Societal institutions and control system characteristics : empirical evidence from the UAE

Youssef, Mayada Abd el-Aziz; Moustafa, Essam - In: Journal of Islamic accounting and business research : JIABR 6 (2015) 2, pp. 268-291

Persistent link: https://www.econbiz.de/10011453855

Management accounting change and the implementation of GFMIS : a Jordanian case study

Alsharari, Nizar Mohammad; Youssef, Mayada Abd el-Aziz - In: Asian review of accounting 25 (2017) 2, pp. 242-261

Persistent link: https://www.econbiz.de/10011673177

Management accounting change in an Egyptian organization : an institutional analysis

Youssef, Mayada Abd el-Aziz - In: Journal of accounting & organizational change 9 (2013) 1, pp. 50-73

Persistent link: https://www.econbiz.de/10009732038

Influence of control system characteristics on the choice3 of management accounting techniques in an emerging economy : the case of the United Arab Emirates

Youssef, Mayada Abd el-Aziz; Moustafa, Esam Eldin - In: International journal of accounting and finance 4 (2014) 4, pp. 378-397

Persistent link: https://www.econbiz.de/10011280179