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Title: The effectiveness of management accounting techniques within the Libyan People's Committees of Municipalities
Author: Tahar, Abdul-Aziz Rajab
ISNI:       0000 0004 2704 1451
Awarding Body: Liverpool John Moores University
Current Institution: Liverpool John Moores University
Date of Award: 2011
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The effectiveness of management accounting techniques within Libyan Peoples Committees of Municipalities [LPCMs] was investigated focusing on the current application of management accounting techniques and the factors that affect current practice of these techniques. The study investigated the role of budget preparation, budgetary control and performance evaluation within Libya and aimed to gather a current contextual overview of practices since the final lifting on United Nation [UN] sanctions and the move to the open market economic structure. As part the study the effectiveness of current practice was evaluated to help identify opportunities for further development. The study used a combined methodology approach which enabled triangulation between the various agencies involved in management accounting within LPCMs. Statistical analysis of the questionnaire survey was undertaken along with content analysis of the semi-structured interview responses to build an overview of current practice and the rationale behind the application of management accounting techniques. LPCMs are still utilising traditional methods of management accounting due to the legislative requirements and this is main motivation for the application of management accounting techniques. An overview of the role of Central Government departments and LPCMs' intradepartmental activities in budget preparation and budgetary control has been described along with the formalised parliamentary approval process. Due to the current compliance focus it has been found that effectiveness and efficiency are not considerations in performance evaluation of LPCMs. The lack of recording of non-financial information is currently hindering organisations in the development of performance evaluation indicators and minimum standards. The study found that following factors have affected the application of accounting generally and the application of management accounting techniques in LPCMs particularly: top management support, management accounting training programmes, motivations systems, adequate financial resources for accounting development, using computer systems for management accounting purposes, accounting research in Libya, Professional accounting bodies in Libya, accounting education in Libya, co-operation between universities and LPCMs, economic changes, policy of government. A number of key recommendations have been developed but all hinge on the primary recommendation that Libya parliamentarians update Financial Law (1967) to meet the new global economic demands that Libya faces.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
Keywords: HF5601 Accounting