Management Accounting Practices and E-Business Model in the US Walmart Corporation

Nizar Mohammad Alsharari

A chapter in Accounting and Finance Innovations from IntechOpen

Abstract: This study aims to explain management accounting practices and E-Business model in the US Walmart Corporation. This study uses qualitative methods and websites methodologies underpinning the interpretive approach to explain a detailed case study in the United States. This study found that Walmart uses a management accounting system for efficient store planning, controlling, and other management-related activities to enhance organizational effectiveness and performance. The diffusion of managerial accounting information is very important for the budgeting process and costing of all departments. The efficiency of an accounting system is crucial for the performance and sustainability of Walmart's business. This study can be considered one of the few studies examining the management accounting practices in the United States case study, Walmart Corporation. Integrating E-business technology with accounting practices and other organizational domains is excellent evidence for the 21st Century Approaches to Management and Accounting literature.

Keywords: Management Accounting Practices; E-Business Model; Walmart; United States (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:ito:pchaps:234923

DOI: 10.5772/intechopen.100630

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