Management accounting practices and managerial techniques and practices in manufacturing firms: Egyptian evidence

Abstract

The implementation of innovative managerial practices (IMPs) and manufacturing techniques is viewed as having considerable implications for management accounting practices. This study aims at exploring the relationships among levels of implementation of various IMPs, computerised manufacturing techniques (CMTs) and automated stock-handling systems (ASHSs) on one hand, and levels of deployment of advanced management accounting practices (AMAPs) in Egyptian manufacturing firms on the other. The paper presents findings from interviewing managers of 240 Egyptian manufacturing firms operating in the biggest three industrial areas in Egypt in mid-2005. The findings provide unequivocal evidence supporting the hypothesised significant positive correlations between levels of implementation of IMPs/CMTs and levels of deployment of AMAPs. In contrast, the hypothesised significant positive correlation between levels of implementation of ASHSs and levels of deployment of AMAPs is found to be influenced by firms' size, industry area and type firms belong to. The study findings contribute to AMAP literature in Egypt.