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Register a new userThe Complementary Role of Institutional and Inter- Organizational Contingency Factors in Using and Designing Costing Systems; A Longitudinal Case Study of the General Establishment of Drinking Water in Tartous
الدور التكاملي للعوامل المؤسسية و العوامل الشرطية التنظيمية الداخلية في استخدام و تصميم نظم التكاليف- دراسة حالة مطولة على المؤسسة العامة لمياه الشرب و الصرف الصحي في طرطوس
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علي كامل ابراهيم( باحث )
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لقد حظيت النظرية المؤسسية باهتمام خاص في أبحاث المحاسبة الإدارية. و لكن بالرغم من أن أدبيات المحاسبة الإدارية قد شهدت بعض الأبحاث التي حاولت وصف التغير في نظم المحاسبة الإدارية من خلال دمج العوامل المؤسسية مع العوامل الشرطية التنظيمية الداخلية، إلا أن الأبحاث التي حاولت دراسة الدور التكاملي للعوامل المؤسسية و العوامل الشرطية في استخدام أنظمة التكاليف و تصميمها, كإحدى أدوات المحاسبة الإدارية، لازالت محدودة. يهدف هذا البحث إلى استكشاف الدور التكاملي لبعض العوامل المؤسسية التي تقترحها النظرية المؤسسية الجديدة في علم الاجتماع و بعض العوامل الشرطية التنظيمية الداخلية في استخدام و تصميم نظام محاسبة التكاليف في المؤسسة العامة لمياه الشرب و الصرف الصحي في طرطوس. لقد اعتمد الباحث على طريقة دراسة الحالة المطولة، و جرى استخدام كل من أسلوب المقابلات الشخصية، و الملاحظات و فحص مستندات و وثائق المؤسسة لجمع البيانات النوعية عن الحالة المدروسة. لقد أظهرت الدراسة أن استخدام و تصميم نظام التكاليف في المؤسسة المدروسة قد تأثر بكل من الضغوط المؤسسية القسرية، و بعض العوامل الشرطية الداخلية أهمها دعم الإدارة العليا و توفر الكادر المدرب، و عدم تعاون الأقسام الأخرى في توفير البيانات اللازمة لتطبيق النظام.
Institutional theory has gained special interest in management accounting research. Some research in management accounting literature tries to depict the change in management accounting systems using elements both from institutional and contingency theories. However, some other research tries to examine the integral impact of institutional and contingency factors on the use and design of costing systems. This research aims at exploring the complementary impact of both institutional factors, informed by new institutional sociology, and other inter- organization contingency factors on the use and design of costing systems in the General Establishment of Drinking Water in Tartous. A longitudinal case study is used in this research, and qualitative data are collected using personal interviews, observations, and examining company documents. The results of this research show that the use and design of costing systems in the case being investigated are particularly influenced by institutional pressures and inter-organizational factors, top management support, the availability of trained staff, and the co-operation of other departments.
References used
AL-OMIRI , DRURY, C. A survey of factors influencing the choice of product costing systems in UK organizations, Management Accounting Research, 18, 2012, 399-424
BENNETT, M., BOUMA, J.J., CICCZZI, E. An institutional perspective on the transfer of accounting knowledge: a case study, Accounting Education, 13 (3), 2004, 329-346
BARNETT, W.P. CARROLL, G.R. Modelling internal organizational change. Annual Review of Sociology, Vol.21, 1995, 217-236
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