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Peculiarities of management accounting in Libya

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  • Iacob, Constanta
  • Karim, Abdelali Abdel

Abstract

Management Arabian and Anglo-American countries are different in style and orientation. Arab managers are concerned with the observance of the rules, regulations and customs instead of exercising their professional judgment style that leads to a sense of helplessness institution. Although Anglo-American management techniques have had an impact on management accounting in the Arab countries, the effectiveness of management shows different models based on a different style of motivational efficacy in relation to Anglo-American culture. In this context, we try to present some aspects of management accounting peculiarities in Libya

Suggested Citation

  • Iacob, Constanta & Karim, Abdelali Abdel, 2013. "Peculiarities of management accounting in Libya," MPRA Paper 48636, University Library of Munich, Germany, revised 26 Jul 2013.
    • Handle: RePEc:pra:mprapa:48636
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    References listed on IDEAS

    as
    1. Geert Hofstede, 1983. "The Cultural Relativity of Organizational Practices and Theories," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 14(2), pages 75-89, June.
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    More about this item

    Keywords

    management; culture; accounting; different style; arab world;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q55 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Technological Innovation

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