Arab Management Accounting Systems. Under the Influence of their Culture

      Аннотация: Due to globalization, business opportunities can be established in new countries more than ever before. The Arab countries are gaining more attention as emerging markets in global business. Only a small proportion of management accounting research on transitional economies deals with some aspects of Arab management accounting and control systems. The research investigates the characteristics of Arab management accounting systems. Thus, this research explores the role of management accounting in Arab companies in decision-making, strategic planning, management control, and performance measurement. A qualitative field study is an essential part of the research methodology. An in-depth case study is also conducted on a Sharia-compliant company, which represents a special kind of Arab companies. The research provides practical implications and is very beneficial for Arab companies as well as for international companies operating in the Arab World. In addition, this research is of the interest of international institutions of accounting and management accounting in terms of a better understanding of management accounting practices in the Arab World.

Ключевые слова: comparative management accounting, Culture, qualitative field study, Sharia-compliant companies, Accounting Information System, reporting system, Arab world, Decision-Making, Performance Evaluation., Strategic Management Accounting