The Impact of Developments in the Modern Business Environment on the Methods of Managerial Accounting

Authors

M. A. Haroun, Department of Accounting, Applied College, King Faisal University, Al-Ahsa, 31982, Saudi Arabia\\ Department of Accounting, Faculty of Administrative Sciences, Omdurman Islamic University, Omdurman, SudanFollow
G. A. Alamee, Department of Accounting, Faculty of Administrative Sciences, Omdurman Islamic University, Omdurman, SudanFollow
M. M. Yosuf, Accountant at Bureau of Accounts, Niyala, SudanFollow

Author Country (or Countries)

Sudan

Abstract

The study aimed to identify some developments in the modern business environment and their impact on some managerial accounting methods in the banking sector. The study sought to test three hypotheses. There is a statistically significant relationship between Total Quality Management and methods of managerial accounting in the banking sector. There is a statistically significant relationship between the philosophy of Comprehensive banking and methods of managerial accounting in the banking sector. There is a statistically significant relationship between E-Commerce and methods of managerial accounting in the banking sector. The study data were analyzed by statistical package for social sciences (SPSS) using Chi-square to see the differences between the responses of the sample. The study found a number of results, the most important of which is: here is a statistically significant relationship between Total Quality Management and both methods Cost-based Activity and Balanced Scorecard in the banking sector, here is a statistically significant relationship between philosophy of Comprehensive banking and both methods Cost-based Activity and Balanced Scorecard in the banking sector, and here is a statistically significant relationship between E-Commerce and both methods Cost-based Activity and Balanced Scorecard in the banking sector.

Digital Object Identifier (DOI)

http://dx.doi.org/10.18576/jsap/120323

Recommended Citation

A. Haroun, M.; A. Alamee, G.; and M. Yosuf, M. (2023) "The Impact of Developments in the Modern Business Environment on the Methods of Managerial Accounting," Journal of Statistics Applications & Probability: Vol. 12: Iss. 3, Article 23.
DOI: http://dx.doi.org/10.18576/jsap/120323
Available at: https://digitalcommons.aaru.edu.jo/jsap/vol12/iss3/23