An Investigation into the Role of Supply-Side Factors in the Implementation of Management Accounting Innovations within the Industrial Companies in UAE: A Questionnaire Survey

dc.creatorNassar, Mahmoud
dc.date2020-04-24
dc.date.accessioned2022-11-05T02:42:29Z
dc.date.available2022-11-05T02:42:29Z
dc.identifierhttps://produccioncientificaluz.org/index.php/opcion/article/view/32553
dc.identifier.urihttps://repositorioslatinoamericanos.uchile.cl/handle/2250/5142060
dc.descriptionThis paper focuses on the diffusion of management accounting innovations (MAIs) in UAE with the objectives (i) to determine the role of supply-side factors on decisions implementing MAIs within the UAE industrial sector, and (ii) ascertain the level of satisfaction among the allied UAE companies, concerning the role of these factors in driving the diffusion process. By applying a multi-method approach, (a combination of questionnaire survey and semi-structured interviews), conducted in two sequential stages, the study used the mixed methods of data collection and analysis. About rating the importance of various factors driving the diffusion of MAIs, 33 companies, who implemented MAIs, reported that consultant companies and accounting education were the most important factors influencing them to implement MAIs.es-ES
dc.formatapplication/pdf
dc.languagespa
dc.publisherUniversidad del Zuliaes-ES
dc.relationhttps://produccioncientificaluz.org/index.php/opcion/article/view/32553/34016
dc.rightsDerechos de autor 2020 Opciónes-ES
dc.sourceOpción; Vol. 36 (2020): Edición Especial Nro. 26; 2101-2131es-ES
dc.source2477-9385
dc.source1012-1587
dc.subjectManagement Accounting Innovation (MAI)es-ES
dc.subjectSupply-side factorses-ES
dc.subjectUAE industrial sectores-ES
dc.subjectDiffusion Theory.es-ES
dc.titleAn Investigation into the Role of Supply-Side Factors in the Implementation of Management Accounting Innovations within the Industrial Companies in UAE: A Questionnaire Surveyes-ES
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion
dc.typeArtículo revisado por pareses-ES


Este ítem pertenece a la siguiente institución