Global Advanced Research Journal of Management and Business Studies (GARJMBS) ISSN: 2315-5086 April 2012 Vol. 2(4), pp 234-244

Copyright © 2013 Global Advanced Research Journals   

 

Original Research Articles

Exploring the role of management accounting in improving the performance of managers in the new environment "evidence from Bahrain"

Ali Gaber Saleh Ali Mahmoud

Associate Professor, Department of Accounting, Tanta University, Egypt  or Department of Accounting, University of Bahrain, Bahrain.

E-mail:ali_mahmoud819@yahoo.com, Tel:0097339343426-0097339979203-

Accepted 02 April 2013

 

Abstract

Management accounting system is a subservient of different levels of management in most companies. In the less-developed countries, environment of companies has been changed in the last decades.  These companies applied new management philosophies and competitive strategies. Therefore, companies should review the role of its management accounting system in this new environment. This paper explored the role of management accounting through the management process including planning, executing, and evaluating the performance in the listed and un-listed companies in Bahrain. A survey conducted in these companies using questionnaires. The findings of this study indicate that the studied companies changed their strategic plans for similar reasons. Also, it found that the management accounting played multi roles that were to evaluate performance of managers, to identify the managerial problems on time (problem solving), to enhance participation and motivation of managers and to pay the attention of managers toward the important issues in their departments (attention-directing). Several prior studies investigated the change of management accounting in the developed countries. However, this study added value by filling the gap in the literature on exploring the role of management accounting system in supporting management in light of the new setting of one Gulf country.

Keywords: management, accounting-strategy-planning, control and performance evaluation 

Related Articles


Original Research Articles
Aroyeun SO, Shittu TR, and Yahaya AT, Sowunmi FA, Odumbaku LA, Okelana FA, and Akoroda MO
Green Tea Processing in Nigeria and its Economic Implications
Glo. Adv. Res. J. Manage. Bus. Stud. January 2013 Vol: 2(1): - [Abstract] [Full Text - PDF] (170 KB)
Oso, A.A. and Ayodele, O.J
Farm Practices Adopted for Perennial Productivity of Plantain Production Systems in Ekiti and Ondo States, Nigeria
Glo. Adv. Res. J. Manage. Bus. Stud. June 2014 Vol: 3(6): - [Abstract] [Full Text - PDF] (152 KB)
Belel M.D and I Julde
Effect of Different Spacing intervals on the Growth and Yield of Maize (Zea mays L.) in Mubi, Adamawa State
Glo. Adv. Res. J. Manage. Bus. Stud. September 2018 Vol: 7(9): - [Abstract] [Full Text - PDF] (620 KB)
Dinh Tran Ngoc Huy
To What Extent Changing Tax Policy and External Financing Influence the Risk Level of Viet Nam Stock Investment Industry During and after the Global Crisis
Glo. Adv. Res. J. Manage. Bus. Stud. September 2015 Vol: 4(8): - [Abstract] [Full Text - PDF] (123 KB)
Shehla Noreen, Atif Kamran and Asma Naeem
Foliar application of Zinc to improve growth, yield and grain content in rice (Oryza sativa L.)
Glo. Adv. Res. J. Manage. Bus. Stud. August 2019 Vol: 8(7): - [Abstract] [Full Text - PDF] (1,103 KB)
Sukhbaatar Gerelbaatar, Nachin Baatarbileg, Ganbaatar Batsaikhan
Density and growth performance of Scots pine (Pinus sylvestris L.) understory saplings in logged forests of Tujiin Nars National Park in the Western Khentii Mountains, Case study from Northern Mongolia
Glo. Adv. Res. J. Manage. Bus. Stud. January 2015 Vol: 4(1): - [Abstract] [Full Text - PDF] (854 KB)

Current Issue

Viewing Options

View Full Article - PDF
Download Full Article - PDF

Search for Articles

Ali Gaber Saleh Ali Mahmoud on Google Scholar
Ali Gaber Saleh Ali Mahmoud on Pubmed

Statistics

Viewed 1636
Printed 1909
Downloaded 1382
Powered By iPortal Works