الفهرس 
Adoption of management accounting innovations in the Egyptian Business Environment : Analysis of obstacles and motivations
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Abstract
This study tries to provide comprehensive analysis for the state of management accounting in Egypt, as a case of the developing countries, the analysis covers the TMATs and MAIs, and the obstacles and motivations that impact the MAIs adoption. Based on a mixed research method through using qualitative and quantitative data collection techniques and analysis procedures in a sequential mode, with five interviews with consultants as an exploratory part, and collecting 76 on-line survey as the main method of collecting data, the study reached that firms under study are still use extensively the TMATs. The adoption rates and the expectation of future adoption of MAIs in Egyptian manufacturing companies is relatively acceptable, and all of the studied MAIs are considered useful or at least moderately useful. The relative popularity of ABC, ABB, LCC, and TC is supported by the fact that they are also the most known MAIs