مجال التميز

تميز دراسي وبحثي + جائزة تفوقية 

البحوث المنشورة

البحث (1):

عنوان البحث:

The Costing Systems in Saudi Arabian Hospitals: Do They Need to Be Modified?

رابط إلى البحث:

Click here 

تاريخ النشر:

  21/03/2018

موجز عن البحث:

Since most costing system studies concentrate on the manufacturing industry, the costing systems in Saudi Arabian hospitals are an important area to be investigated given a current lack of focus in this field. In this context, this article highlights the cost systems in 50 Saudi Arabian hospitals in both the public and private sectors. The participants in the study were asked about the costing systems used and which one they would prefer to use, along with the factors influencing ABC adoption. The main findings show that only 28% (14) of the surveyed hospitals adopt ABC. The adoption of ABC was much higher in public hospitals than private hospitals. In addition, general hospitals considered using ABC more often than specialised hospitals. There were some variables which could affect the ABC adoption, such as the education and qualifications of the accounting and management staff, the level of overhead costs and the size of hospitals. The greatest benefit of ABC adoption, which is agreed to by the participants, was the improvement in the quality of service. On the other hand, the participants also agreed that the biggest challenge of ABC adoption was the lack of staff expertise. 

المؤتمرات العلمية:

المؤتمر (1):

عنوان المؤتمر:

The British Accounting and Finance Association (BAFA) Annual Conference 

تاريخ الإنعقاد:

  08-10 April 2019 

مكان الإنعقاد:

University of Birmingham, United Kingdom

طبيعة المشاركة:

Oral presentation

عنوان المشاركة:

The Determinants of Costing Systems, and Costing Systems’ Impact on Performance 

ملخص المشاركة:

Previous studies into costing systems have focused on activity-based costing (ABC); but few researchers have focused on activity management (AM) levels. ABC adoption means that companies adopt or decide not to adopt ABC, whereas AM relates to how ABC is practiced. This has been defined in terms of three different levels of intensity, which are activity analysis (AA), activity-cost analysis (ACA), and ABC. In addition, some researchers have focused on the design of cost systems by measuring of cost system sophistication (CSS). CSS takes a much broader approach to analysing cost systems so that cost systems can range from simple costing systems to highly sophisticated ones.  Given the lack of research into AM, the current research aims to examine the relationships between business units’ experience of ABC and AM, and CSS and AM.

Accurate costing systems can enhance business units’ performance, but costing systems studies did not provide consistent results regarding the impact of contingent factors on costing systems and the latter is impact on performance. In response to the limitation in costing systems literature, this research aims to develop more comprehensive models to test the influence of contingent factors on ABC adoption, AM levels and CSS, and the influences of ABC adoption, AM levels, and CSS on both non-financial and financial performance. By doing so, the current research uses the mediation form of fit from contingency theory to explain: (1) how contingent factors influence costing systems, (2) how some of contingent factors can mediate the relationship between other contingent factors and costing systems, and (3) how non-financial performance can mediate the relationship between costing systems and financial performance.

Financial directors and management accountants are in the best position to complete the research study because they can provide relevant information about the cost accounting system used in their business unit. This study uses a mixed methods approach based on a questionnaire and follow up interviews. The questionnaires were distributed to 2,000 UK non-manufacturing companies. There were 202 usable responses to the survey (10.1% response rate). The quantitative data from the questionnaires will be analysed by using structural equation modelling (SEM) to test several hypotheses relating to the research models described above. Following this, semi-structured interviews will be used to collect qualitative data. The aim of the interviews is to enhance the internal validity of the questionnaire results by obtaining the interviewees’ opinions about the significant and non-significant relationships found and to provide explanations for any unexpected relationships between the variables. 

جوائز التكريم  : 

الجائزة (1):

مسمى الجائزة:

Best Paper Award  

الجهة المانحة:

The University of Sheffield 

تاريخ الجائزة:

  12/09/2017

مجال التكريم:

Best Paper Award (Early Stage) for  the paper entitled: ”The Costing Systems in Saudi Arabian Non-Manufacturing Industry” presented at the Inaugural SUMS Annual Doctoral Conference

الجائزة (2):

مسمى الجائزة:

Poster Exhibition Runner-up Prize 

الجهة المانحة:

White Rose Social Sciences DTP 

تاريخ الجائزة:

 23/10/2017

مجال التكريم:

Runner-up prize in the Poster Competition at the WRDTP Welcome Event 2017