Contingencies influencing management accounting practice: a Yemen-based empirical study / Ahmed Abdullah Saad Al-Dhubaibi …[et al.] by Al-Dhubaibi, Ahmed Abdullah Saad, Abdul Rahman, Ibrahim Kamal, Haniff, Mohd Nizal, Mohd Sanusi, Zuraidah

“…The sample firms include large firms that operate in various economic sectors in Yemen, such as manufacturing, financial, natural resources extraction and service, as well as medium and small firms to achieve sufficient sample size. The International Federation of Accountants (IFAC) framework on management accounting stages is used to classify the levels of MAP advancement. …”
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Variations in management accounting practices: explanatory factors / Ahmed Abdullah Saad Al-Dhubaibi …[et al.] by Al-Dhubaibi, Ahmed Abdullah Saad, Abdul Rahman, Ibrahim Kamal, Haniff, Mohd Nizal, Mohd Sanusi, Zuraidah

“…Firms that operate in the various economic sectors of Yemen are included in the sample. The International Federation of Accountants (IFAC) framework on management accounting evolution is used to classify the MAP level of advancement. …”
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