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Volume :4 Issue : 2 1997      Add To Cart                                                                    Download

The Extent of Application of Managerial Accounting Techniques by Qatari Shareholding Companies

Auther : Turki R. Al-Hmoud
Mohammed Z. Ibrahim

This study aims at identifying the extent of application of different managerial accounting techniques by Qatari shareholding companies classified according to sectors and proprietorship. A survey questionnaire was designed and distributed to all 29 Qatari shareholding companies. The response rate was 82.8%. The study reveals that the managerial accounting techniques are not applied by the Qatari companies as supposed to be. Significant differences at the 5% level were found between sectors in case of net present value analysis and in case of contribution margin only. No significant differences were found between the mixed sector and the private sector in relation to the application of different managerial techniques.

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