This thesis investigated the role of accountants, accounting and other control systems in the management of Sudanese Cotton Textile Industry. The study is an attempt to study an organizational perspective of management accounting in developing countries. The first part of the thesis contains background characteristics of the research. The first chapter reviews the literature of management accounting in developing countries, it emphasis the reasons that have led to the general low level of sophistication and use of accounting in developing countries which is the thrust of the thesis. Chapter (2) reviews the methodology used to study accounting and its role in developing countries and the models of comparative management, and from these developed a conceptual framework for the study. The research design and methodology are tackled in chapter (3). The second part of the thesis is devoted to the description of the management accounting technology and role, and the role of non-accounting control systems in the management of the industry. This part has been included in the thesis mainly because of the lack of literature in this area in the Sudan. The major findings of this part are that (1) the degree of sophistication of management accounting systems differs from company to company and budgets are firmly geared to production; and (2) some managers make more use of accounting information than others. Part three is concerned with the relationships between the sophistication of the management accounting systems, the role of accountants and accounting, the role of non-accounting control systems in the management of the industry in one hand and the managerial, organizational, accounting function characteristics and environmental factors on the other hand. The major finding of this part is that although environmental factors are important, other factors (managerial, organizational, etc.) do affect the degree of management accounting systems sophistication and the role accountants and accounting play in the management of industrial firms in developing countries. Part four summarizes the main findings of the thesis, along with the limitations of the study and implications for future research.
|Date of Award||1984|
The role of accounting in the management of Sudanese cotton textile industry.
Rikabi, M. O. S. (Author). 1984
Student thesis: Doctoral Thesis › PhD