What is it about?
The main objective of the study is to identify the impact of the application of modern management accounting methods (target cost method, activity-based cost accounting method, on-time production method, balanced scorecard method) on investors’ confidence. The descriptive analytical method was use to test the hypotheses. The study population represented by Saudi investors in the shares of public shareholding companies.
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Why is it important?
This study uses questionnaire in order to collect data. It was possible to identify 102 investors as a random sample. The data was analyzed by using SPSS software; the study used statistical methods, including the average, and the Pearson correlation coefficient. The study reached several results, including that the target cost method (TC) and the activity-based costing method (ABC) are applied at a very high level in companies.
Perspectives
In addition, the On-time production methods (JIT) and the balanced scorecard method are also applied at a very high level in companies, but at lower rates than other methods. The study recommended the necessity of holding training courses on how to apply modern methods in managerial accounting, and the need to use all advanced and modern methods of managerial accounting.
Salem AL Fayi
Najran University
Read the Original
This page is a summary of: أثر تطبيق الأساليب الحديثة للمحاسبة الإدارية على ثقة المستثمرين (في الشركات السعودية), مجلة الجامعة الإسلامية للدراسات الاقتصادية والإدارية, April 2023, Islamic University of Gaza,
DOI: 10.33976/iugjeb.31.2/2023/4.
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