Management Accounting Practices in Egypt and China: A Comparative Study

23 Pages Posted: 11 Nov 2014

Date Written: October 1, 2012

Abstract

This study provides a comparative analysis on the adoption rate of management accounting practices in Egypt and China. The results of the analysis have revealed significant differences between the two countries. For example, Chinese firms placed heavier emphasis on budgeting systems while Egyptian companies concentrated more on both performance evaluation and budgeting techniques. The study also reveals that Egyptians rely on traditional techniques but Chinese firms are opting for newer practices perhaps influenced by foreign partnered JVs.

Keywords: China, Egypt, Comparative analysis, Budgeting, Cultural differences, Performance evaluations

JEL Classification: G31, L22, M4, O53

Suggested Citation

Farouk Abdel Al, Sherine and Bose, Sanjoy, Management Accounting Practices in Egypt and China: A Comparative Study (October 1, 2012). Journal of Accounting, Ethics and Public Policy, Vol. 13, No. 4, 2012, Available at SSRN: https://ssrn.com/abstract=2521232

Sherine Farouk Abdel Al

Abu Dhabi University ( email )

Abu Dhabi

Sanjoy Bose (Contact Author)

Abu Dhabi University ( email )

P.O. Box 59911
Abu Dhabi
United Arab Emirates

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