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Ali Phd 2014-2 University of Dundee DOCTOR OF PHILOSOPHY An Empirical Investigation of Management Accounting and Control Systems Change in Two Libyan State-owned Manufacturing Companies An Institutional Perspective Ali, Alhashmi Award date: 2014 Link to publication General rights Copyright and moral rights for the publications made accessible in the public portal are retained by the authors and/or other copyright owners and it is a condition of accessing publications that users recognise and abide by the legal requirements associated with these rights. • Users may download and print one copy of any publication from the public portal for the purpose of private study or research. • You may not further distribute the material or use it for any profit-making activity or commercial gain • You may freely distribute the URL identifying the publication in the public portal Take down policy If you believe that this document breaches copyright please contact us providing details, and we will remove access to the work immediately and investigate your claim. Download date: 24. Sep. 2021 DOCTOR OF PHILOSOPHY An Empirical Investigation of Management Accounting and Control Systems Change in Two Libyan State-owned Manufacturing Companies An Institutional Perspective Alhashmi Ali 2014 University of Dundee Conditions for Use and Duplication Copyright of this work belongs to the author unless otherwise identified in the body of the thesis. It is permitted to use and duplicate this work only for personal and non-commercial research, study or criticism/review. You must obtain prior written consent from the author for any other use. Any quotation from this thesis must be acknowledged using the normal academic conventions. It is not permitted to supply the whole or part of this thesis to any other person or to post the same on any website or other online location without the prior written consent of the author. Contact the Discovery team ([email protected]) with any queries about the use or acknowledgement of this work. School of Business An Empirical Investigation of Management Accounting and Control Systems Change in Two Libyan State-owned Manufacturing Companies: An Institutional Perspective Alhashmi Aboubaker Abdelgader Ali A Thesis Submitted to the University of Dundee in Fulfilment of the Requirements of the Degree of Doctor of Philosophy in Accounting School of Business University of Dundee Dundee, Scotland, UK February 2014 Dedication I wish to dedicate this thesis to my parents to whom I am forever grateful. I wish also to dedicate this thesis to my wife Fatma, my daughter Remas, my brothers and my sisters. Thank you all for your love and support ii Table of Contents Dedication ................................................................................................................................ ii Table of Contents ................................................................................................................... iii List of Tables ......................................................................................................................... xii List of Figures ....................................................................................................................... xiii List of Appendices ................................................................................................................ xiv Acknowledgments .................................................................................................................. xv Declaration ............................................................................................................................ xvi Abstract ................................................................................................................................ xvii Chapter One: Introduction ..................................................................................................... 1 1.1 Research Focus ................................................................................................................. 1 1.2 Research Rationale and Motivation ................................................................................. 6 1.3 The Reason for the Choice of the Particular Organizations under Study ...................... 10 1.4 Theoretical Framework, Research Methodology and Methods ..................................... 11 1.5 Structure of the Thesis .................................................................................................... 13 Chapter Two: The Libyan Business Environment ............................................................. 17 2.1 Introduction .................................................................................................................... 17 2.2 The Socio-Cultural Environment in Libya ..................................................................... 17 2.2.1 Geographical Location and Population ................................................................... 17 2.2.2 Libyan History ......................................................................................................... 19 2.2.3 Education in Libya ................................................................................................... 20 2.3 The Political and Legal Environments in Libya ............................................................. 26 2.3.1 The Political Regime in Libya and Recent Changes ............................................... 26 2.3.2 The Libyan Legal System ........................................................................................ 34 2.4 The Libyan Economic Environment .............................................................................. 37 2.4.1 The Libyan Economy before the Discovery of Oil ................................................. 37 2.4.2 The Libyan Economy after the Discovery of Oil .................................................... 39 2.4.3 Development Plans of Libya since Independence ................................................... 45 2.4.4 The Impact of International Sanctions on the Libyan Economy ............................. 50 2.4.5 The Budget of Libya ................................................................................................ 53 iii 2.5 Accounting Profession ................................................................................................... 57 2.6 Summary ........................................................................................................................ 59 Chapter Three: Literature Review ....................................................................................... 61 3.1 Introduction .................................................................................................................... 61 3.2 The Role of Management Accounting ........................................................................... 61 3.3 The Development of Management Accounting ............................................................. 63 3.4 The Concept of Management Accounting Change ........................................................ 66 3.5 Dimensions of Management Accounting Change .......................................................... 70 3.5.1 Introduction of New Techniques Where No Management Accounting Previously Existed (Addition) ......................................................................................................... 71 3.5.2 Introduction of New Techniques as Replacements for Existing Ones (Replacement) .......................................................................................................................................... 73 3.5.3 Modification in the Management Accounting Information (Outputs Modification) .......................................................................................................................................... 74 3.5.4 Modification of the Technical Nature of a Management Accounting System or Technique (Operational Modification) ............................................................................. 75 3.5.5 Removal of a Management Accounting System with no Replacement (Reduction) .......................................................................................................................................... 76 3.6 Factors Causing Management Accounting Change ....................................................... 76 3.6.1 Environmental Factors ............................................................................................. 78 3.6.2 Macro - Context Factors (External Factors) ............................................................ 79 3.6.2.1 Competition ....................................................................................................... 80 3.6.2.2 Market ............................................................................................................... 82 3.6.2.3 Consumers ......................................................................................................... 83 3.6.3 Micro-organizational Factors (Internal Factors) ...................................................... 86 3.6.3.1 Organizational Structure ................................................................................... 86 3.6.3.2 Managerial Policies ........................................................................................... 88 3.6.3.3 Production Technology ..................................................................................... 88 3.6.3.4 Employees ........................................................................................................
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