International Journal of Accounting Research

International Journal of Accounting Research
Open Access

ISSN: 2472-114X

+44 1285300058

Syed Husain Ashraf

Syed Husain Ashraf


  • Editorial
    Towards the Globalized Accounting Framework
    Author(s): Syed Husain AshrafSyed Husain Ashraf

    Since Hopwood’s (1972) paper, budgetary evaluation or RAPM (Reliance on Accounting Performance Measures) has provided a rich vein for several studies in management control, largely based on contingency approaches. These studies have been conducted in developed countries (USA, UK, Australia, etc.). However, this type of works is still absent in many developing countries like the Arab area for example. Using data from 62 Moroccan firms, this article attempts to highlight the impact of the business strategy on the budgetary evaluation. The results using simple linear regression and Chi Square Test of Independence indicate that the business strategy has not a significant influence on the budgetary evaluation... Read More»
    DOI: 10.4172/2472-114X.1000e101

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