Advanced Management Accounting Techniques in Manufacturing Firms in Ethiopia
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Date
2011-06
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A.A.U
Abstract
In order to survwe and remam competitive the manufacturing firms are
under increasing pressure to become more efficient in managing and
controlling their costs. This paper examines the level of advanced
management accounting practices in manufacturing firms of Ethiopia and
it examines the relationship of some theoretical factors that influencing the
usage AMATs. The usage or its level of advanced management accounting
techniques increased in the last five years and this implies that the
manufacturing has awareness about this techniques. To examine the
relationship of theoretical factors that might affect the usage of AMATs the
paper used Pearson correlation and cross tabulation. As the Pearson
correlation coefficient indicates usage of AMATs and usage of advanced
manufacturing technology has strong relationship. In the regards of the
Traditional Management Accounting Techniques, it uses widely and
increased in the last five years. To keep pace with the world changing
management accounting environment, Ethiopian manufacturing firms
should use the newly developed techniques.
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Keywords
Accounting, Management, Manufacturing