Knowledge Management and Management Accounting Decisions- Experimental Study
In this paper, 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 paper replicates the experiment of the researcher 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.