A quoi s’intéressent les chercheurs en contrôle de gestion des pays arabes ? Une revue de la littérature académique arabophone en contrôle de gestion depuis 25 ans

Abdallah Mohammed ()
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Abdallah Mohammed: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

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Abstract: The aim of this article is to present a literature review of Arabic-speaking research on management control tools and practices. 112 studies published in twenty-three Arabic journals between1991 and 2016 were analyzed to identify the control tools and practices studied, the methodologies and theories used. This quantitative analysis shows the variety of tools studied with the predominance of Balanced Scorecard, the ABC method and the diversity of the treated problems but with a focus on the adoption, application, use and roles of tools and practices. Qualitative analysis enables to identify some determinants, roles assigned to tools and practices, and many barriers to the diffusion and use of these tools.

Keywords: Management control; management accounting; Arab world; literature review; Contrôle de gestion; comptabilité de gestion; monde arabe; revue de littérature. (search for similar items in EconPapers)
Date: 2017-05-30
New Economics Papers: this item is included in nep-ara
Note: View the original document on HAL open archive server: https://hal.science/hal-01907420
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Published in Accountability, Responsabilités et Comptabilités, May 2017, Poitier, France. pp.cd-rom

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