@article{mubarak2013knowledge,
  title = {Knowledge Management and Management Accounting Decisions- Experimental Study},
  author = {Afaf Mubarak},
  year = 2013,
  url = {https://ibimapublishing.com/articles/JOKM/2013/607397/},
  journal = {Journal of Organizational Knowledge Management},
  volume = 2013 2013),
  pages = 14,
  doi = 10.5171/2013.607397,
  abstract = {In this study, the author explores how individuals in the UAE who involve in making management accounting decisions (e.g. planning, investment, allocating resources,…etc) would acquire, distribute and use knowledge. The study replicates the experiment of Edward et.al. (2006) of CIMA project about how knowledge is managed within management accounting decisions. A total of 26 participants from different departments and different industries (hotel, insurance, retail, education, travel and food) contributed in answering questions on cases present routine and strategic decisions. The results indicate that participants do not differentiate between information and knowledge and all organizations have effective methods for collecting and maintaining knowledge in databases, files and other documents and different information are kept and used for the different decisions. In general, contributors in the study tend to reply more on formal, written information both financial and non-financial. However, for strategic decisions the non-financial information from different sources tend to gain more importance. Local respondents and those work in environments which encourage risk-taking tend to depend on informal and oral information more than non-local participants and those in middle management. Knowledge for routine decisions are processed via computerized programs but participants could not explain how they process knowledge in their minds and how they utilize in the different situations. The study revealed that there are differences in knowledge and its management according to industry, managerial level and type of decision and there were reflections of the UAE’s business environment with its multi-culture and having specific strategies for example to encourage creativity as in tourism industry or to be tightly regulated as insurance industry.},
  keywords = {knowledge management- accounting- experiment — UAE.},
  note = Article ID: 607397
}