AJAR (Asian Journal of Accounting Research) (e-Journal)
Volume 3 Issue 2

Impact of external and internal factors on management accounting practices: a study of Pakistan

Sidra Shahzadi (University of Arid Agriculture, Rawalpindi, Pakistan)
Rizwan Khan (University of Arid Agriculture, Rawalpindi, Pakistan)
Maryam Toor (University of Arid Agriculture, Rawalpindi, Pakistan)
Ayaz ul Haq (Business Administration Department, Iqra University Islamabad Campus, Islamabad, Pakistan)



Article Info

Publish Date
14 Nov 2018

Abstract

The accounting system plays an important role in the company’s organizational structure. The purpose of this paper is to demonstrate that the integration of management accounting practices is subject to coordination between external and internal factors and accounting management practices.Therefore, the authors move to the contingency model to determine the most significant external “unexpected factors” that explain the introduction of management practices for the management of the various stages of development. The exploratory study examines a sample of Pakistani companies from various sectors.This study reveals that the main factors of uncertainty that affect the organizational structure, environmental uncertainty, advanced production technology, just-in-time method strategy, integrated management of quality and structure findings reveal that MAP affected all process and changes all system in simple to complex system in Pakistani’s industries.This study is to acquisition the impact of external factors on management accounting practices, to find the impact of internal factors on management accounting practices, to establish the management accounting practices undertaken by the companies in Pakistan.The study contributes to the literature by enhancing our understanding for the impact of external and internal factors on management accounting practices in Pakistan.

Copyrights © 2018






Journal Info

Abbrev

AJAR

Publisher

Subject

Description

The Asian Journal of Accounting Research (AJAR) provides a forum for international researchers to publish original articles of high-quality research findings which contribute to academic literature and practice. AJAR welcomes a wide range of methodologies in all aspects of accounting and finance in ...