The Relationship between the Profile of Manager and Management Accounting Practices in Tunisian SMIs

Ghorbel, Jihene

doi:10.6007/ijarafms/v6-i1/1980

Cited by 4 publications

(2 citation statements)

References 11 publications

(16 reference statements)

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“…To answer RSQ2, the data analyses revealed that for manufacturing SMEs to cope with changes in time and modern technology, strategies have to be integrated with MAPs that provide management with all-round information to deal with enterprises' environmental and social impacts (Ghorbel, 2016), since innovative MAPs relate to providing solutions to management internally (Nuhu et al, 2016). Managing environmental impacts of enterprises involves the control of environmental and social effects of enterprises' actions and their effects on the ecosystem (ISO14004, 2016; Bebbington & Unerman, 2018).…”

Section: Discussionmentioning

confidence: 99%

Innovative management accounting practices for sustainability of manufacturing small and medium enterprises

Nartey

Poll

2021

Environ Dev Sustain

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The environment in which manufacturing small and medium enterprises operate has become very complex, and therefore manufacturing SME’s owners need to be aware of the impact their decisions have on the environment and society. The aim of the research was to identify which innovative management accounting practices can be integrated into manufacturing SMEs’ strategies to overcome the challenge of being blamed by stakeholders as contributors to social and environmental problems. Published articles were sourced from the University of South Africa’s online library using keywords. A systematic literature review was employed to discover themes and concepts during secondary data gathering to detect traditional and innovative MAPs in management accounting literature all over the globe. The qualitative data analysis and research software, Atlas.ti was used to synthesise the data. Thematic analysis was used to evaluate the occurrence of words, phrases, themes, metaphors, and the construction of concepts in MAPs literature. During the analysis, seven innovative MAPs (activity base costing/budgeting; product life cycle costing; total quality management; environmental costing; target costing; kaizen costing and value analysis) were identified. It is recommended that manufacturing SMEs integrate these innovative MAPs into their strategies to impact their environmental, social, supply chain management and recycling policies to promote operational efficiency to achieve sustainability. Further research to identify influencing factors; strategic procedures; and the environmental and social benefits of integrating these identified innovative MAPs into manufacturing SMEs to achieve sustainability, should be undertaken.

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Section: Discussionmentioning

confidence: 99%

Innovative management accounting practices for sustainability of manufacturing small and medium enterprises

Nartey

Poll

2021

Environ Dev Sustain

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“…Por outro lado, melhores estruturas de gestão ajudariam a garantir que as responsabilidades sejam efetivamente cumpridas, a motivação das equipes levaria a sua melhoria desempenho, melhores processos de negócios garantiriam maior lucratividade e a tomada de decisões de longo prazo melhoraria a realização de estratégias estabelecidas (GHORBEL, 2016).…”

Section: Os Principais Benefícios Da Contabilidade Gerencial Como Fer...unclassified

Estudos interdisciplinares da contabilidade - Volume 1

Pereira¹,

Basílio²

2023

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Essa obra é um convite a aprofundar-se no compilado literário sobre gestão e negócios trazendo luz ao leitor do ponto de vista técnico. Os desafios vividos pelos empreendedores brasileiros perpassam os limites da gestão, envolve também, questões como tributário, aspectos comportamentais da equipe até fatores externos alheios ao controle de seus dirigentes. A escrita dos artigos reunidos se preocupou em promover discussões dessas searas a fim de melhorar a qualidade dos resultados corroborando a eminência desse estudo.

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The level of sophistication of management accounting practices: A case of the developing economy

Benelifa,

Salem

2023

CGSR

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This study aims to identify the extent to which management accounting practices (MAPs) are used in the Tunisian context. To achieve this goal, the research is based on semi-structured interviews with 192 Tunisian small and medium-sized enterprises (SMEs). We used descriptive statistics to interpret our results. The International Federation of Accountants (IFAC) model was then applied to analyze the evolution stage of MAPs. This inquiry highlights the traditional practices as the most used ones. Sophisticated or more advanced practices remain an exception as in all developed countries. The limit of our research is that it is interested only in the industrial sector; other sectors have their own specific problems and require separate in depth studies. The expectations of this study are the enrichment of the limited literature on MAPs at the scale of developing countries in the broad sense and Arab countries in a more specific context. The originality of this study is that it examines the level of sophistication of MAPs in the Tunisian context, using a set of MAPs (38 practices) instead of focusing on a singular number of practices. It is also the first analysis to determine its level in Tunisian enterprises using the IFAC model.

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The Relationship between the Profile of Manager and Management Accounting Practices in Tunisian SMIs

Cited by 4 publications

References 11 publications

Innovative management accounting practices for sustainability of manufacturing small and medium enterprises

Innovative management accounting practices for sustainability of manufacturing small and medium enterprises

Estudos interdisciplinares da contabilidade - Volume 1

The level of sophistication of management accounting practices: A case of the developing economy

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