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Please use this identifier to cite or link to this item: http://hdl.handle.net/10373/594

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Title: Management accounting information in micro enterprises in Gaza
Authors: Alattar, Jalal M.
Kouhy, Reza
Innes, John
Affiliation: University of Abertay Dundee. Dundee Business School
University of Abertay Dundee. Dundee Business School
Keywords: Management accounting
Owner-managers
Palestine
Small enterprises
Issue Date: 2009
Publisher: Emerald Group Publishing Limited
Type: Journal Article
Refereed: peer-reviewed
Rights: Published version (c)Emerald, available from http://dx.doi.org/doi:10.1108/18325910910932223
Citation: Alattar, J.M., Kouhy, R. and Innes, J. 2009. Management accounting information in micro enterprises in Gaza. Journal of Accounting & Organizational Change. 5(1): pp.81-107. [Online] Available from http://dx.doi.org/doi:10.1108/18325910910932223
Abstract: Purpose – Relatively little research exists about the information used by owner/managers (O/Ms) in micro enterprises (less than 10 employees). The purpose of this paper is to explore the management accounting information (MAI) generated and used by O/Ms for planning, decision making and control in micro manufacturing enterprises in the Gaza Strip (GS). Design/methodology/approach – A grounded theory approach is used with case studies being the main research method. Findings – Three main themes emerged during the five case studies. Firstly, how is the generation and use of MAI related to the O/M, enterprise and environmental features? Secondly, what is the impact of formal or informal procedures on the generation and use of MAI? Thirdly, what is the extent of written and oral MAI generated and used? From the five individual case studies 133 findings emerged and then a cross-case analysis generated 21 overall findings. Research limitations/implications – The case studies excluded micro enterprises less than three years old, micro enterprises with more than one O/M and micro enterprises from sectors other than manufacturing. Originality/value – This project explores what impact various factors (such as political uncertainty, competition and the need for cost reduction) have on the generation and use of MAI in micro enterprises. Several findings are particularly relevant for O/Ms of micro enterprises in developing countries. Previous studies have not identified to what extent written or oral MAI is generated and used for each of the core business aspects of micro manufacturing enterprises.
URI: http://hdl.handle.net/10373/594
ISSN: 1832-5912
Appears in Collections:Dundee Business School Collection

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