Arab Journal of Administration المجلة العربية للإدارة


Management accounting practices (MAP) vary from one company to another and there are companies that do not use modern practices in management accounting. Previous studies have attributed this discrepancy to a variety of factors, including advanced accounting systems, the external environment, technology and organizational aspects, the size of the company, and professional certification. The purpose of this paper is to report on inter-organizational change of the status of MAP in the Egyptian food firms. It also investigates the impact of managerial accountant qualification on MAP. An empirical survey via questionnaires was conducted on a sample of 85 firms. Descriptive statistics on the MAP level, individual practices and accountant qualification were done. Results showed that despite the overall traditional MAP (first &second stages) was found to be more widely applied than recently developed ones, the adoption rates for many recently developed practices were satisfactory. The firms of group I which have been used effectively modern MAP (third & fourth stages) can be explained by scientific and practical qualification of management accountant in these firms. Expectations of relationship between MA sophistication and work years were not, however, supported by the data unless it was associated with scientific and practical qualification specifically the expertise in accounting problem solving.