文章基本信息

标题：The use and benefit of management accounting practices in Libyan oil companies
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作者：Abdarahman M. Kalifa ; Iwan Triyuwono ; Gugus Irianto 等
期刊名称：Asian Journal of Accounting Research
印刷版ISSN：2443-4175
出版年度：2020
卷号：5
期号：1
页码：91-102
DOI：10.1108/AJAR-08-2019-0066
摘要：Purpose The purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan oil companies. Design/methodology/approach The data were collected by distributing 210 mailed questionnaires to senior financial staff, such as financial managers, heads of cost department, financial accountants, department of management accounting employees, managerial accountants and Auditors. IFAC-based model was used in analyzing evolution stages in Libyan management accounting practices. Findings This study finds that Libyan oil companies use CMAPs more than TMAPs, the latter being commonly used in Libyan manufacturing companies. This study also finds that CMAPs are more beneficial than TMAPs. Practical implications This study provides more understanding of the use and the benefit of TMAPs and CMAPs and fills research gap regarding the matter, as well as provides new findings that can be used for further research regarding the use and benefit of TMAPs and CMAPs for Libyan oil companies. Originality/value The results contribute to a better understanding concerning the use and benefit of TMAPs and CMAPs in Libyan oil companies.
其他摘要：Purpose
The purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan oil companies.
Design/methodology/approach
The data were collected by distributing 210 mailed questionnaires to senior financial staff, such as financial managers, heads of cost department, financial accountants, department of management accounting employees, managerial accountants and Auditors. IFAC-based model was used in analyzing evolution stages in Libyan management accounting practices.
Findings
This study finds that Libyan oil companies use CMAPs more than TMAPs, the latter being commonly used in Libyan manufacturing companies. This study also finds that CMAPs are more beneficial than TMAPs.
Practical implications
This study provides more understanding of the use and the benefit of TMAPs and CMAPs and fills research gap regarding the matter, as well as provides new findings that can be used for further research regarding the use and benefit of TMAPs and CMAPs for Libyan oil companies.
Originality/value
The results contribute to a better understanding concerning the use and benefit of TMAPs and CMAPs in Libyan oil companies.
关键词：Traditional MAPs; Contemporary MAPs; Libyan oil companies