文章基本信息

标题：Exploratory Factor Analysis of Management Accounting Tools (MATs) in Libyan Manufacturing Companies
本地全文：下载
作者：Abdelghani Masaud Ahmed ; Syamsul Azri Abdulrahman ; Mazuri Binti Abd Ghani 等
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2021
卷号：11
期号：12
页码：1582-1594
DOI：10.6007/IJARBSS/v11-i12/11610
语种：English
出版社：Human Resource Management Academic Research Society
摘要：The purpose of this paper is to develop a reliable instrument to measure management accounting tools (MATs) through Exploratory Factor Analysis (EFA), particularly in Libyan manufacturing companies. 100 financial managers /accountants in Libyan manufacturing companies. IBM SPSS 24.0 tool has been used for statistical analyses. The reliability of the subscales from Cronbach Alpha is ranging from 0.833 to 0.896. The results show that the Management accounting tools construct has three components or dimensions, i.e., adoption, (16 items), benefits (16 items), and the obstacles to the implementing of MATs (9 items). The factor loading for every item in each component is > 0.6. The researcher applied the Cronbach Alpha test to check the internal reliability of the current MATs instrument was higher than 0.7, which means that is reliable.