The study aimed at exploring the extent of using of management accounting
practices in Public Agricultural Firms in Syria, and the importance of this use. In addition,
it aimed at knowing which of these practices is the most common and important, a
nd the
difficulties of this using.
The study was based on a questionnaire, which was distributed on public
Agricultural Firms in Syria. There were (42) questionnaires that were distributed on this
Society, but (26) questionnaires were completed and retrieved.
In spite of the attention paid by the members of the samples to these practices, the
results showed great weakness and low level in the application of management accounting
practices.
As to the management accounting practices which weren't used, the study showed
that the lack of usage is due to the lack of knowledge and experience of the managerial and
accounting staff and the absence of the support. This is the case in spite of the presence of
competition and the large size of these firms that is a basic factor for the application of
these practices.
