Sources of the scale
| Variables | Nature of variable | Measurement | No. of questions | References |
|---|---|---|---|---|
| Management accounting practices | Dependent | Questionnaire | 26 | Amara and Benelifa (2017), Abdel-Kader and Luther (2008) |
| Environmental uncertainty | Independent | Questionnaire | 9 | Amara and Benelifa (2017), Abdel-Kader and Luther (2008) |
| Market competition | Independent | Questionnaire | 6 | Amara and Benelifa (2017) |
| Competitive strategy | Independent | Questionnaire | 9 | Amara and Benelifa (2017) |
| Organization Structure | Independent | Questionnaire | 5 | Amara and Benelifa (2017) |
| Advance manufacturing technology | Independent | Questionnaire | 7 | Egbunike et al. (2015), Abdel-Kader and Luther (2008) |
| Total quality management | Independent | Questionnaire | 5 | Abdul-Kader and Luther (2008) |
| Just in time | Independent | Questionnaire | 8 | Abdul-Kader and Luther (2008) |
| Variables | Nature of variable | Measurement | No. of questions | References |
|---|---|---|---|---|
| Management accounting practices | Dependent | Questionnaire | 26 | |
| Environmental uncertainty | Independent | Questionnaire | 9 | |
| Market competition | Independent | Questionnaire | 6 | |
| Competitive strategy | Independent | Questionnaire | 9 | |
| Organization Structure | Independent | Questionnaire | 5 | |
| Advance manufacturing technology | Independent | Questionnaire | 7 | Egbunike |
| Total quality management | Independent | Questionnaire | 5 | Abdul-Kader and Luther (2008) |
| Just in time | Independent | Questionnaire | 8 | Abdul-Kader and Luther (2008) |
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