ISSN: 2222-6990
Open access
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.
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In-Text Citation: (Ahmed et al., 2021)
To Cite this Article: Ahmed, A. M., Abdulrahman, S. A., & Ghani, M. B. A. (2021). Exploratory Factor Analysis of Management Accounting Tools (MATs) in Libyan Manufacturing Companies. International Journal of Academic Research in Business and Social Sciences, 11(12), 1582–1594.
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