The purpose of this study is to examine how broad changes in the global business environment, in general, and developments in the Omani business environment, more specifically, are impacting upon the management accounting practices (MAPs) that are used by non-oil-related Omani manufacturing companies (NOROMC). The importance of NOROMC in Oman has increased over the last three decades, as the country's leaders strategically shift away from over-dependence on revenues generated by oil-related manufacturing companies.

The purpose of this study is to examine how broad changes in the global business environment, in general, and developments in the Omani business environment, more specifically, are impacting upon the management accounting practices (MAPs) that are used by non-oil-related Omani manufacturing comp...