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An empirical study of the use of cost accounting systems in the Libyan agricultural firms

The agricultural sector is one of the important contributors to Libyan economy. Most of the agricultural firms in Libya are government-owned and recently compelled to compete with foreign companies. Available literature shows that one of the challenges faced by the government-owned agricultural fi...

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書誌詳細
第一著者: Fatah, Abobaker M Abdurahman
フォーマット: 学位論文
言語:English
English
出版事項: 2013
主題:
HF5601-5689 Accounting
オンライン･アクセス:https://etd.uum.edu.my/4895/1/s92544.pdf
https://etd.uum.edu.my/4895/2/s92544_abstract.pdf
https://etd.uum.edu.my/4895/
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spelling my.uum.etd.48952022-04-10T02:50:44Z https://etd.uum.edu.my/4895/ An empirical study of the use of cost accounting systems in the Libyan agricultural firms Fatah, Abobaker M Abdurahman HF5601-5689 Accounting The agricultural sector is one of the important contributors to Libyan economy. Most of the agricultural firms in Libya are government-owned and recently compelled to compete with foreign companies. Available literature shows that one of the challenges faced by the government-owned agricultural firms in Libya is the ever-increasing production costs. This results in the reduction of the country’s wheat production as the market price decreases. The importance of understanding the impact of the increasing costs motivates the thesis to investigate the nature of cost accounting systems in the agricultural firms which receives less attention than the manufacturing sector. The main objective of the thesis is to examine and understand the current practice of cost accounting systems in Libyan agricultural firms. Using a mixed-method explanatory design, three instruments were used to collect the data, namely a questionnaire-based survey, interviews and documentation analysis. A total of 57 questionnaires were distributed to government-owned agricultural firms in Libya. In addition, interviews with management accountants and documentation analysis were conducted to support the findings. A framework was developed based on the survey findings, which includes the influence of six contingent factors on the use of cost accounting systems. This study found that the firm size, cost structure, importance of cost information and legal obligation positively and significantly influence Libyan agricultural firms to use cost accounting systems. The influence of both competition and product diversity, on the other hand are not significant. The results of the study are expected to have implications for Libyan agricultural firms regarding the importance of using cost accounting systems in managing their production costs 2013 Thesis NonPeerReviewed text en https://etd.uum.edu.my/4895/1/s92544.pdf text en https://etd.uum.edu.my/4895/2/s92544_abstract.pdf Fatah, Abobaker M Abdurahman (2013) An empirical study of the use of cost accounting systems in the Libyan agricultural firms. PhD. thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Fatah, Abobaker M Abdurahman
An empirical study of the use of cost accounting systems in the Libyan agricultural firms
description The agricultural sector is one of the important contributors to Libyan economy. Most of the agricultural firms in Libya are government-owned and recently compelled to compete with foreign companies. Available literature shows that one of the challenges faced by the government-owned agricultural firms in Libya is the ever-increasing production costs. This results in the reduction of the country’s wheat production as the market price decreases. The importance of understanding the impact of the increasing costs motivates the thesis to investigate the nature of cost accounting systems in the agricultural firms which receives less attention than the manufacturing sector. The main objective of the thesis is to examine and understand the current practice of cost accounting systems in Libyan agricultural firms. Using a mixed-method explanatory design, three instruments were used to collect the data, namely a questionnaire-based survey, interviews and documentation analysis. A total of 57 questionnaires were distributed to government-owned agricultural firms in Libya. In addition, interviews with management accountants and documentation analysis were conducted to support the findings. A framework was developed based on the survey findings, which includes the influence of six contingent factors on the use of cost accounting systems. This study found that the firm size, cost structure, importance of cost information and legal obligation positively and significantly influence Libyan agricultural firms to use cost accounting systems. The influence of both competition and product diversity, on the other hand are not significant. The results of the study are expected to have implications for Libyan agricultural firms regarding the importance of using cost accounting systems in managing their production costs
format Thesis
author Fatah, Abobaker M Abdurahman
author_facet Fatah, Abobaker M Abdurahman
author_sort Fatah, Abobaker M Abdurahman
title An empirical study of the use of cost accounting systems in the Libyan agricultural firms
title_short An empirical study of the use of cost accounting systems in the Libyan agricultural firms
title_full An empirical study of the use of cost accounting systems in the Libyan agricultural firms
title_fullStr An empirical study of the use of cost accounting systems in the Libyan agricultural firms
title_full_unstemmed An empirical study of the use of cost accounting systems in the Libyan agricultural firms
title_sort empirical study of the use of cost accounting systems in the libyan agricultural firms
publishDate 2013
url https://etd.uum.edu.my/4895/1/s92544.pdf
https://etd.uum.edu.my/4895/2/s92544_abstract.pdf
https://etd.uum.edu.my/4895/
_version_ 1729706585535545344
score 13.251813

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